»The surah that mentions the gracious dwelling place of the blessed people of Sheba in Yemen, whom God whelmed away for their rejection of God’s blessings and then punished them for their ingratitude. It is named after the account of Sheba (Saba) in verse 15 ff. The Prophet is first encouraged through references to David and Solomon and how God favoured them. The disbelievers of Mecca are warned through a description of the punishment that awaits them on the Day of Resurrection. Two references are made to their accusing the Prophet of madness (verse 8 and verse 46) and this charge is thoroughly refuted.«

The surah is also known as The City of Saba