1. To begin the discourse with ‘Nay’ by itself indicates that the Surah was sent down to refute some argument which was already in progress. The theme that follows shows that the argument was about Resurrection and life after death, which the people of Makkah were denying and also mocking at it at the same time. This can be understood by an example. If a person only wants to affirm the truth of the Messenger, he will say: By God, the Messenger has come with the truth. But if some people might be denying the truth of the Messenger, he in response would rejoin, thus: Nay, by God, the Messenger has come with the truth. It would mean: That which you say is not true. I swear that the truth is this and this.