This sūrah of 18 verses was revealed in Madīnah. It takes its name from the phrase in verse 9, yawm at-taghābun (the day of loss for some and gain for some). The sūrah concentrates on faith in God and the Hereafter; doing one’s duty to God in reverence for Him; on sincerity, contentment, and obedience to God; and on spending in His cause.
Whatever is in the heavens and whatever is on the earth glorifies God. To Him belongs the sovereignty (absolute ownership and dominion of everything) and for Him are all praise and gratitude; and He has full power over everything.