This sūrah of eight verses was revealed in Makkah. It is named after the word at-takāthur (rivalry in worldly increase) in its first verse. It warns against competition in, and boasting about, the possession of ever more worldly things.
Competing in increase of worldly goods (seeking and then boasting of the acquisition of things, wealth, pedigree, and posterity) distracts you (from the proper purpose of life),