Similar to many of the sūras since Sūra 9, Sūra 39 describes the Creator’s power and provision. The Creator looks for a response of thankfulness from his creatures. Sadly, most people are thankless, and the messenger continues his appeals with a mixture of invitation and warning.

Unlike most of the sūras preceding it, however, this sūra offers no stories or even mentions of past prophets or messengers. Instead, it offers a parable (mathal) “so that they may take heed” (39.27).

The impression continues of repeating units of text without an evident principle of organization.

– The sending down of the Book is from God

The sūra opens with the self-referential claim that the book is a “sending down” (tanzīl) to the messenger from Allah.