The chapter begins with a series of oath to reflect on starting with the dawn which denotes a beginning, followed by 10 nights without the definite Al and therefore could have several connotations. The even and the odd may refer to the merging of duality into one in the night prayer and finally the night when it departs suggesting that all creation is in constant motion and ignorance departs when we awaken to the dawn of reality.
The destruction of Aad, Thamud and Firawn because of their arrogance and corruption follows with a discussion of the tendency of the human being to relate wealth and ease to honour from Divinity. A rebuke to the stingy who do not honour the orphan, or encourage the feeding of the poor, eating the inheritance of others and loving wealth with excessive love.
There follows the regret of the defiant rejectors of Divinity and finally an address to the tranquil soul who returns to His Master having reached his full potential and gains the acceptance and pleasure of Divinity with an invitation to enter into His Janna.