Meccan or Medinese, or half and half; it consists of 6 or 7 verses.

Have you seen him who denies the Judgement?, the Requital and the Reckoning, that is to say, ‘Do you know who he is?’ If you do not know him then:

That is he (read an implied huwa after the fā’ [of fa-dhālika]) who repels the orphan, that is to say, [who] violently drives him away from what is his due,

and does not urge, either himself or others [to], the feeding of the needy: this was revealed regarding al-‘Āsī b. Wā’il or al-Walīd b. al-Mughīra.

So woe to them who pray,

those who are heedless of their prayers, neglectful, delaying them from their appointed times,

those who make a pretence, with prayers and otherwise,

and deny aid, as [insignificant as] a needle, a hatchet, a cooking pot or a bowl.