This is the only chapter that begins with a Divine Name and addresses both human beings and the jinn. The chapter is early Madani and/or late Makki and the audience is therefore a combination of the stubborn Makkans who required continuous repetition and the hypocrites who only accepted Islam as lip service.
The first section discusses the nature of the The All Compassionate as the Teacher, Creator and the One who assists to articulate speech. It then transitions into reflection of Divine blessings in the world, which is followed by a graphic description of the Day of Qiyama and the fate of the deniers of truth.
The chapter then looks at the two levels of Janna for those who are God conscious and grateful and ends with the concept that the attribute of Al Rahmaan empowers an increase beyond expectation.