The chapter begins by distinguishing between those who cover up the truth and those who believe followed by the sanction to fight at the battle of Badr. A stark contrast of the final end of those who cover up the truth and those who believe follows.
This is followed by the exposure of hypocrisy manifested in shrinking away when asked to fight for truth. The disease in their hearts is manifested in their inability to reflect on the Qur’an and thus have locked hearts. The sura once again focuses on the contrast between those who believe and those who cover up the truth. It ends with a warning against being stingy and an advice to serve humanity stating that human beings are totally dependent on Divinity and all wealth in essence belongs to Him.