Taking its title from its two opening letters, this Makkan text appeared shortly before the first emigration to Abyssinia, predating ʿUmar ibn al-Khaṭṭāb's conversion in the fifth year of prophethood. Because its 135 verses heavily feature Moses—the prophet spoken to directly by God—it has also been called Sūrat Mūsā and Sūrat al-Kalīm. It was sent down to console Muḥammad (ﷺ), showing how his mission mirrored that of his celebrated predecessor.

The text opens by affirming the Quran's divine origin, then moves into a detailed recounting of Moses's life. It traces his miraculous upbringing in Pharaoh's house through his victory over Egypt's ruler, using this triumph as a promise that Muḥammad (ﷺ) will also overcome his opponents. The narrative then exposes the Israelites' worship of the Sāmirī’s golden calf before pivoting to stark proofs of the Resurrection.

Beyond the horrors of Judgment Day and the penalties for those led astray by Satan, the revelation addresses the mockery the Prophet (ﷺ) endured. Against his people's persistent denial, he receives a firm command to remain steadfast.