A character named Luqmān appears at the center of this sūra, warning of the dangers of ascribing partners to Allah. The name Luqmān appears only here in the Quran and is not known from the Bible or from other writings prior to the Quran.
Apart from the warning against ascribing partners ( ashraka ), the sūra tells of the signs of creation and the human responses to them, and offers a lovely expression about the abundance of the words of Allah.
It is interesting that the sūra claims to contain signs of the “wise” ( ḥakīm ) book (v. 2), because Luqmān’s exhortations to his “son” (vv. 12–19) bring to mind the Bible’s “wisdom literature,” especially the book of Proverbs.

31.1–2 – Alif Lām Mīm. Those are the signs of the wise Book
On the disconnected Arabic letters that begin this sūra, see the comment at 2.1. The sūra opens by claiming that its contents are the verses or “signs” ( āyāt ) of the “wise” book.