Surah 41:1
"Ḥā Mīm."
The Quran pictures many judgment scenes to motivate the audience to respond appropriately to the Judge while there is still time. In this sūra, when the “enemies of Allah” are gathered for judgment, their ears, eyes, and skin testify against them. The bewildered enemies ask their skins, “Why?” Their skins reply, “You thought Allah did not know what you did. But we saw everything, and now we are telling about it!” (paraphrase of vv. 21-23). Much of this sūra is about resistance to the preaching of the messenger and the punishments waiting for disbelievers in the hereafter.
- from The Quran with Christian Commentary: A Guide to Understanding the Scripture of Islam