According to Abul A'la Maududi in his Chapter Introductions to the Quran, Ibn Abbas was cited by differing narrators as to whether it is a Medinan or Meccan surah.
According to Maududi, it is more likely for the surah to be Medinan, given that the hypocritical unmindful worshippers addressed (especially in verses 4-6) would not have been seen in Mecca, where Muslims were persecuted for practicing their religion openly.
7 Wayamna‘ūna l-mā‘ūn(a)This surah is concerned with two of the core teachings of Islam, how one prays and how one gives.
These people deprive the orphans of their rights, are heedless to the dues of the destitute, and pray without holding God in remembrance, forgetting the objective behind prayer.
Abdullah ibn Masud said: "During the time of the Messenger of God we used to consider ma'un (things of daily use) lending a bucket and cooking-pot.
Hamiduddin Farahi, an Islamic scholar of the Indian subcontinent, is known for his work on the concept of nazm, or coherence, in the Quran.
According to Javed Ahmad Ghamidi The theme of this group is Warning the leadership of the Quraysh of the consequences of the Hereafter, and delivering glad tidings to Muhammad (sws) of the supremacy of the truth in Arabia.
These blessings should have induced them to worship the Lord of this Sacred House with all sincerity and should have striven to fulfill the objective for which it was built and given in their custody.