The Prophet’s blessed name appears in the second ayah of this Madinan text, giving the chapter its primary title. Early generations also called it Sūrat al-Qitāl (The Chapter of Fighting) for its commands regarding war, and Sūrat alladhīna kafarū (Those Who Disbelieved), a phrase echoing seven times across its verses. Revealed during escalating conflicts around Badr or Uḥud, it addresses hesitant believers and hypocrites whose hearts wavered at battle.

The text opens by contrasting those whose deeds Allah annuls against believers whose sins are expiated. It then issues direct commands to fight the polytheists, promising divine support while detailing the Garden's eternal blessings against the Fire. As the verses progress, they expose the hypocrites, warn opposing towns of imminent destruction, and forbid the faithful from calling for peace out of fear.

Victory demands sacrifice beyond physical combat. All worldly possessions are temporary, making any stinginess in the path of Allah a danger to one's own soul. Furthermore, anyone granted authority carries the severe risk of spreading corruption and severing their ties of kinship.