The surah emphasizes that only God knows what goes on inside a man's heart, implying we must accept each other's words in good faith (14:38).

[2] Regarding the timing and contextual background of the revelation (asbāb al-nuzūl), it is a "Meccan surah", which means it is believed to have been revealed in Mecca, instead of later in Medina.

It was revealed around 2-3 years before Hijrah, in a later stage of Muhammad preaching in Mecca when persecution of him and fellow Muslims had become severe.

This Surah is a caution and an admonition to the disbelievers who were dismissing the message of Muhammad and concocting cunning plans to crush his Mission.

This is on the grounds that a decent arrangement of reprimand had just been made in the preceding Surahs, however notwithstanding this their stiff necked attitude, ill will, opposition, wickedness, abuse and so on had rather expanded.