It is a Makkan surah i.e. revealed when Prophet SWS was in Makkah before the Hijrah. It begins by Allah SWT swearing by the angels who extract the souls of disbelievers violently. Then it explains how angels remove the soul of a believer smoothly with lot of ease as if the soul is swimming.
Angels say to the soul of disbelievers: Come out, O evil soul to the wrath of Allah.
Whereas angels say while extracting the soul of a believer: Come out, O good soul to the pleasure of Allah SWT. They bring glad tidings to it.
This surah was as a remainder for idol worshippers of Makkah that death will surely come to them, and they will definitely die.
Every person is surely resurrected and brought to account for all their deeds.
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