[1] It consists of 286 verses (āyāt) which begin with the "muqatta'at" letters alif (ا), lām (ل), and mīm (م).

The sūrah addresses a wide variety of topics, including substantial amounts of law, and retells stories of Adam, Ibrahim (Abraham) and Mūsa (Moses).

A major theme is guidance: urging the pagans (Al-Mushrikeen) and the Jews of Medina to embrace Islam, and warning them and the hypocrites (Munafiqun) of the fate God had visited in the past on those who failed to heed his call.

[11] Taqwā is grammatically linked to the triliteral root w-q-y evoking wariness, a sense of care and protection.

“absent”),[12] offer salah, spend zakat from what is provided to them, believe in Muhammad's prophethood and that of the other prophets, and the books revealed to them.

Another example given is that of a person wandering in rain, thunder and lightning in darkness, such that they would have to thrust their fingers into their ears out of the fear of death.

It is then said that they will never be able to fulfill this challenge and are asked to fear Hell, which is described as being fueled with men and stones and specifically prepared for the kafirs.

However, after Hijrah (Emigration to Medina) Muhammad had to deal with the opposition of those who openly accepted Islam while secretly plotting against Muslims.

They were considered disloyal to both parties and inclined towards those who benefited them the most in the worldly sense The surah also sheds light on the concept of Nifaq, which is opposite of sincerity.

The signs of a hypocrite are lying, breaking promises, not keeping an amaanah or trust and when they argue they curse or use bad language.

The surah includes a few Islamic rules related to varying subjects, such as: prayers, fasting, striving on the path of God, the pilgrimage to Mecca, the change of the direction of prayer (Qiblah) from Jerusalem to Mecca, marriage and divorce, commerce, debt, and a great many of the ordinances concerning interest or usury.

Amin Ahsan Islahi in his Tafsir of Surah al-Baqarah says when there is a loan transaction for a specific period of time, it must be formally written down.

A chiastic structure, or ring composition, arranges themes or ideas in a mirrored sequence (e.g., A-B-C-D-C’-B’-A’) to emphasize central points and highlight relationships between corresponding elements.

The next verses then talk about how Abraham and Ishmail built the Kaaba and their prayer that their offspring would be righteous Muslims and Allah would send to them prophets so that they may be guided (2:127-130).