المص ﴿۱﴾ كِتَابٌ أُنْزِلَ إِلَيْكَ فَلَا يَكُنْ فِي صَدْرِكَ حَرَجٌ مِنْهُ لِتُنْذِرَ بِهِ وَذِكْرَى لِلْمُؤْمِنِينَ ﴿۲﴾ اتَّبِعُوا مَا أُنْزِلَ إِلَيْكُمْ مِنْ رَبِّكُمْ وَلَا تَتَّبِعُوا مِنْ دُونِهِ أَوْلِيَاءَ قَلِيلًا مَا تَذَكَّرُونَ ﴿۳﴾

﴾1﴿ Alif-Laaam-Meeem-Saaad
﴾2﴿ Kitaabun unzila ilaika falaa yakun fee sadrika harajum minhu litunzira bihee wa zikraa lilmu'mineen
﴾3﴿ Ittabi'oo maaa unzila 'ilaikum mir Rabbikum wa laa tattabi'oo min dooniheee awliyaaa'a; qaleelam maa tazakkaroon

﴾1﴿ Alif-Laaam-Meeem-Saaad
﴾2﴿ This is a Book that has been sent down to you, so let there be no discomfort in your heart about conveying it, so that you may warn through it, and it is an admonition for the believers.
﴾3﴿ Follow what has been sent down to you from your Lord, and do not follow any protectors other than Allah; how little is it that you take heed.

Relevancy: is th This surah is the one in which, in Surah Al-An’am, rational proofs for the issue of tawhid (the oneness of Allah) were presented; then, in this surah, textual (scriptural) proofs for this issue are presented, and the courage of the Prophets is mentioned to illustrate and clarify the concept of tawhid.
Claim of this surah: First, be courageous in presenting the issue of tawhid (the oneness of Allah) and the Qur’an.
Second, follow the Qur’an and the Sunnah, and do not follow anything contrary to them—especially in matters of what is lawful and unlawful.
Third, do not associate partners with Allah in worship and in seeking (your needs); this is mentioned in verse 54.
Summary of the surah: In this surah, there are two sections. The first section is up to verse 54, and within it, there are three topics: The first topic is up to verse 10. In this, the first and second claims (daʿwā) are mentioned. Then there is a warning of worldly punishment by mentioning three states of the deniers in verses 4 and 5. Then there is a warning of punishment in the Hereafter by mentioning three states in verses 6, 7, and 8. Then there is encouragement in verse 10.

[1] The details regarding the disjointed letters (muqattaʿāt) have already been discussed earlier. Here, the presence of the letter “Ṣād” carries a subtle indication—both to the many stories found in this surah and to the absolute self-sufficiency (ṣamadīyyah) of Allah the Exalted.
[2] The point is that this Book has been revealed for the purpose of clarification, so if you encounter difficulties in conveying it, be patient and do not be distressed. In this verse, the first claim is made, in which the Book is described, along with two benefits and one etiquette of the Book. The phrase “so that you may warn” (litunḏira) is general—it applies to the polytheists and disbelievers, as well as the believers—while “admonition” (dhikrā) is specific to the believers.
[3] This is the second claim: it explains the manner of warning (inḏār) and admonition (dhikrā). “What has been sent down” (mā unzila) refers to the Qur’an and the Sunnah. According to Mudarik, Khazin, and Qurtubi, if there is any book, spiritual leader, or elder whose teachings contradict these, then do not follow them. “Awliyāʾ” (protectors) here refers to following others along with love and loyalty. Qurtubi said: Whoever is pleased with a particular sect or path, then the people of that sect become his awliyāʾ (close companions). The phrase “how little is it that you take heed” (qalīlan mā tadhakkarūn) indicates that very few people in this world actually possess this quality.