It discusses the lives of Solomon and David, a story about the people of Sheba, challenges and warnings against the disbelievers as well as the promises related to the Day of Judgment.

Regarding the timing and contextual background of the asbāb al-nuzūl "circumstances of revelation", it is an earlier Meccan surah, which means it was revealed in Mecca instead of later in Medina.

[5][6] According to the verses, they were originally prosperous, but turned away from worship and giving thanks to God, and as a result suffered a flood.

[8][2] Semitic philologist A. F. L. Beeston linked the story to the prosperous Sabeans of the Ma'rib oasis who settled on each side of the wadi (hence the reference to "the garden of the right" and "of the left" in verse 15.

[2][10] Orientalist A. F. L. Beeston and Jérémie Schiettecatte identified the people in these verses to be the Sabaeans who lived in the Ma'rib valley.