Surah At-Taghabun, revealed in Madinah, focuses on the Day of Judgment, emphasizing the reality of accountability, the transient nature of worldly life, and the mutual disillusion of wealth and status. It calls believers to maintain faith, trust in Allah, and perform righteous deeds, while warning those who are heedless of the Hereafter. The surah emphasizes the importance of obedience, spending in charity, and striving for moral and spiritual excellence. It also reassures the faithful that Allah is All-Aware, All-Powerful, and Most Merciful, rewarding perseverance and punishing negligence and disbelief appropriately.