About the Surah

In the name of Allah, the Entirely Merciful, the Especially Merciful.

      Have you seen him who denies the Day of reward and punishment (i.e. the Day of Judgement)? 

So he who pushes and scares away the orphan.

And does not encourage (nor motivate) others to feed the needy.

 So woe to those who, (though, they) perform Salat, (Also see Surah An-Nisa:142)

But are careless about their Salat (all situations are included (i) they quit Salat (ii) are lazy in of-fering (iii) perform without concentration and without follow-ing sunnah).

   Those who offer (Salat) only to show off (with hypocrisy)

And deny even tiny favour (to neighbours like salt, sugar etc. Some scholars say tiny favours mean that they withhold Zakat since it is a tiny part of the income).