بِسْمِ اللَّهِ الرَّحْمَنِ الرَّحِيمِ

يُسَبِّحُ لِلَّهِ مَا فِي السَّمَاوَاتِ وَمَا فِي الْأَرْضِ لَهُ الْمُلْكُ وَلَهُ الْحَمْدُ وَهُوَ عَلَى كُلِّ شَيْءٍ قَدِيرٌ ﴿۱﴾ هُوَ الَّذِي خَلَقَكُمْ فَمِنْكُمْ كَافِرٌ وَمِنْكُمْ مُؤْمِنٌ وَاللَّهُ بِمَا تَعْمَلُونَ بَصِيرٌ ﴿۲﴾

﴾1﴿ Yusabbihu lillaahi maa fis samaawaati wa maa fil ardi lahul mulku wa lahul hamd, wa Huwa 'alaa kulli shai 'in Qadeer
﴾2﴿ Huwal lazee khalaqakum faminkum kaafirunw wa min kum mu'min ; wallaahu bimaa ta'maloona Baseer

﴾1﴿ Everything in the heavens and the earth remembers Allah, the Most High, with purity. To Him alone belongs the sovereignty, to Him alone belongs the praise, and He has power over all things
﴾2﴿ Allah, the Most High, is the One who created you, and some of you are disbelievers while some of you are believers. And Allah, the Most High, is All-Seeing of what you do

Surah At Taghabun

Mutual Loss and Gain

Relevancy: It has several connections with the previous surah. One aspect is that the previous surah contained a refutation of the Jews and the hypocrites, while this surah contains a refutation of the polytheists and those who deny resurrection after death.
Claim of this surah: It establishes four lofty objectives (Tawhid, Prophethood, the Quran, and Resurrection after death) along with dissuasion from worldly attachments and encouragement towards charity. For this reason, it contains nine commandments and mentions fourteen of Allah’s Most Beautiful Names to affirm Tawhid.
Summary of the surah: In the beginning, the claim of Tawhid is made with glorification, and four rational proofs are mentioned for it. Then, there is a warning regarding worldly punishment, followed by the reason for the punishment: first, the rejection of the Messenger, and second, the denial of resurrection after death, which is affirmed through an oath. Then comes the command to believe in three objectives, accompanied by glad tidings and warnings. Next, encouragement towards belief in predestination is given to ease hardships, followed by the command to obey Allah, the Most High, and His Messenger. Tawhid is then mentioned again, followed by a warning against the love of this world and encouragement towards Tawhid, the Quran, and charity, with glad tidings. Along with the command to give charity, five of Allah’s Most Beautiful Names are mentioned to inspire generosity.

interpretation

[1] In this, Tawhid is mentioned in the manner of glorification, and for it, three attributes of Allah, the Most High, are stated.
[2] This is also proof of the claim of Tawhid, and this reasoning is called a rational argument of the self. (فَمِنْكُمْ كَافِرٌ) has two interpretations: The first interpretation is that this disbelief and faith are predestined, meaning that Allah, the Most High, has decreed some to be disbelievers and others to be believers. Thus, Allah is the Creator and the One who ordains, while the servant is the one who acquires disbelief or faith through their actions. The second interpretation is that disbelief and faith here refer to human agency (acquisition). In this meaning, there is a warning—Allah, the Most High, created you, so it was expected that all would believe, but you divided into two groups. Since the cause of warning is disbelief, the disbeliever is mentioned first.