📍 Classification: Makki (Meccan)

🔢 Total Verses: 85

⏳ Chronological Order of Revelation: 60th Surah revealed (placing it in the late Meccan period, after Surah Az-Zumar).

📖 Key Themes: The debate between truth and falsehood, the signs of Allah’s power, the consequences of arrogance, the story of the “Believer from Pharaoh’s family,” the futility of worldly power against divine decree, and the nature of divine forgiveness and justice.

📖 Verse 40:1-3 — The Divine Resume: A Message from the Forgiver of Sins

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): The Surah opens with the mysterious letters “Ha, Mim,” a signature of a group of seven consecutive surahs. This immediately signals to the Arab listener, a connoisseur of language, that they are about to hear something extraordinary. Following this, the revelation’s source is declared: “The revelation of the Book is from Allah, the Exalted in Might, the Knowing.” Then, in a stunning display, Allah (SWT) introduces Himself with a series of powerful, contrasting attributes: “The Forgiver of sin, the Accepter of repentance, the Severe in punishment, the Bestower of favor.” This is a complete and balanced introduction. He is not only a God of mercy but also of justice. The declaration concludes with the core of Tawhid: “There is no deity except Him; to Him is the destination.”

Referenced Timeline: Contemporary Makkah (7th Century CE). It establishes the authority and attributes of the One sending the message.

The Forgiver of sin, the Accepter of repentance, the Severe in punishment, the Bestower of favor. There is no deity except Him; to Him is the destination. (40:3)

• Primary evidence: The powerful, authoritative tone and the immediate focus on divine attributes are characteristic of the late Meccan surahs, which aimed to solidify the theological foundations of Islam.
• Classical tafsir: Ibn Kathir explains that the juxtaposition of these attributes is intentional. It is to make the believer realize that despite His severe punishment, His mercy and forgiveness are available to those who turn to Him. He quotes a famous saying of Umar ibn al-Khattab (RA) who, upon hearing this verse, remarked on how Allah presents His forgiveness and mercy before His punishment, encouraging people not to despair.

• Location/Context: Makkah, during a period of intense pressure on the Muslim community.
• Primary Actors: Allah (SWT).
• Function in Narrative: To establish the divine authority and the comprehensive nature of Allah (balancing mercy and justice) as the foundation for the entire Surah.
• Evidence Level: High (based on thematic consistency and scholarly consensus).

🗣️ Verse 40:4-6 — The Futility of Arguing with God

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): After establishing His authority, Allah (SWT) addresses the primary activity of the Quraysh at this stage: their constant, bad-faith arguments against the revelation. “No one disputes concerning the signs of Allah except those who disbelieve.” This verse immediately delegitimizes their debates. It’s not a sincere search for truth; it’s a symptom of disbelief. The Prophet (ﷺ) is then warned not to be deceived by their apparent success and freedom of movement in the land (“their movement throughout the land”), as their worldly prosperity is temporary and meaningless. The verse then grounds this principle in history, reminding them of powerful nations before them—the people of Nuh, and the “factions” after them—who plotted against their messengers, argued with falsehood, and were ultimately seized by God’s punishment.

Referenced Timeline: Contemporary Makkah (7th Century CE) and Ancient History.

No one disputes concerning the signs of Allah except those who disbelieve, so let not their movement throughout the land deceive you. (40:4)

• Primary evidence: The theme of “disputing with falsehood” and the warning not to be deceived by the worldly power of the disbelievers are hallmarks of the late Meccan period, when the power imbalance between the two communities was at its most extreme.
• Classical tafsir: Al-Tabari explains that their “dispute” was their attempt to “extinguish the light of Allah with their mouths,” using baseless arguments and mockery. The mention of their “movement in the land” refers to their successful trading journeys to Syria and Yemen, which were the source of their wealth and pride. Allah warns the Prophet (ﷺ) not to let this apparent success cause him any grief.

• Location/Context: Makkah.
• Primary Actors: The disbelieving Quraysh (“those who dispute”).
• Function in Narrative: To diagnose the nature of the disbelievers’ opposition as insincere “dispute,” to comfort the believers by devaluing worldly success, and to warn the Quraysh by citing historical precedent.
• Evidence Level: High (strong thematic and historical context).

🤲 Verse 40:7-9 — The Unseen Prayer: Who is Praying for You Right Now?

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): This is one of the most comforting and beautiful passages in the entire Qur’an. After the tension of the previous verses, the scene shifts to the highest heavens. It describes the actions of the most magnificent of angels—those who “bear the Throne and those around it.” These mighty beings are in a constant state of glorifying Allah and believing in Him. But the verse reveals something incredible: they are also constantly making Dua (supplication) for the struggling believers on Earth. Their prayer is detailed and comprehensive: “Our Lord, You have encompassed all things in mercy and knowledge, so forgive those who have repented and followed Your way and protect them from the punishment of Hellfire.” They continue, asking Allah to admit the believers and their righteous family members into Paradise and to protect them from all evil.

Referenced Timeline: The Continuous Present (the ongoing, unseen worship and supplication of the highest angels).

Those who bear the Throne and those around it exalt [Allah] with praise of their Lord and believe in Him and ask forgiveness for those who have believed, [saying], “Our Lord, You have encompassed all things in mercy and knowledge, so forgive those who have repented and followed Your way…” (40:7)

• Primary evidence: The focus on providing deep spiritual comfort and validating the believers’ struggle is a key characteristic of late Meccan surahs, which were revealed to sustain the community during its most difficult years.
• Classical tafsir: Commentators like Ibn Kathir marvel at the generosity of these angels. Despite their exalted status, they pray for the flawed human beings on Earth who are striving to be faithful. This shows the bond of faith that connects all of God’s obedient creation, from the Throne-Bearers to the humble believer in Makkah. It also highlights the conditions for being included in this prayer: repentance and following the divine path.

• Location/Context: Makkah.
• Primary Actors: The Throne-Bearing angels, the believers on Earth.
• Function in Narrative: To provide profound comfort, hope, and a sense of cosmic significance to the struggling believers by revealing the unseen spiritual support they receive from the highest angels.
• Evidence Level: High (powerful thematic purpose).

🔥 Verse 40:10-12 — The Regret of the Damned: “Let Us Out, We’ll Do Better!”

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): After the hopeful scene of the angels’ prayer for the believers, the Surah snaps to the grim reality of the disbelievers on the Day of Judgment. A voice will call out to them in Hell: “The hatred of Allah is greater than your hatred of yourselves when you were called to faith and you refused.” Their self-loathing at their foolishness will be immense, but God’s righteous anger is greater. In their torment, they will plead: “Our Lord, You have made us die twice and given us life twice, and we have confessed our sins. So is there to an exit any way?” They are desperate for a second chance. But the reason for their damnation is given: “That is because, when Allah alone was invoked, you disbelieved, but if partners were associated with Him, you believed.” Their crime was their visceral rejection of Tawhid.

Referenced Timeline: Eschatological Time (The Day of Judgment).

They will say, “Our Lord, You have made us die twice and given us life twice, and we have confessed our sins. So is there to an exit any way?” (40:11)

• Primary evidence: The stark contrast between the fate of the believers (prayed for by angels) and the disbelievers (praying for an exit from Hell) is a powerful rhetorical structure common in Meccan surahs.
• Classical tafsir: Ibn Kathir explains the “two deaths and two lives”: they were nothing (a state of death), then Allah gave them life. Then He caused them to die, and then He resurrected them for judgment. Their plea is a desperate, last-ditch attempt, but the gates of repentance have closed. The reason given is the core of their shirk: their hearts could not accept pure, unadulterated monotheism.

• Location/Context: Makkah.
• Primary Actors: The disbelievers in Hell.
• Function in Narrative: To provide a terrifying contrast to the hope given in the previous verses, showing the final outcome of rejecting Tawhid and the futility of regret in the Hereafter.
• Evidence Level: High (thematic consistency).

🌱 Verse 40:13-17 — The Day of Meeting: When All Secrets are Exposed

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): The Surah shifts back to the present, reminding the audience of the signs of Allah in the world around them. It is He who shows these signs and sends down provision. The only ones who take heed are those who “turn back [to Him].” The core command of the Surah is repeated: “So invoke Allah, [being] sincere to Him in religion, although the disbelievers dislike it.” The verses then describe the awesome nature of that Final Day, calling it the “Day of Meeting” (Yawm al-Talāq). On that day, Allah will ask a terrifying question to a silent creation: “To whom belongs the dominion today?” And the answer will be resounding: “To Allah, the One, the Prevailing.” It will be a day where “no secret will be hidden,” and every soul will be judged with perfect justice.

Referenced Timeline: The Continuous Present (signs in nature) and Eschatological Time (The Day of Judgment).

The Day they will emerge [from their graves], not hidden from Allah is anything of them. [It will be said], “To whom belongs the dominion today?” [The answer will be], “To Allah, the One, the Prevailing.” (40:16)

• Primary evidence: The focus on the themes of sincere worship, the signs of God, and the overwhelming power of Allah on the Day of Judgment are central to the late Meccan message.
• Classical tafsir: Al-Qurtubi explains that the “Day of Meeting” is a day of absolute exposure, where everyone will stand on a single plain, with no mountains or buildings to hide them from the gaze of their Lord. The question about dominion is a declaration of Allah’s absolute sovereignty, before which all earthly kings and tyrants are rendered powerless.

• Location/Context: Makkah.
• Primary Actors: All of humanity on the Day of Judgment.
• Function in Narrative: To instill a sense of awe for the Day of Judgment, to emphasize the theme of sincere worship, and to assert Allah’s absolute sovereignty over all creation.
• Evidence Level: High (core eschatological theme).

⏳ Verse 40:18-22 — The Day That is Near: When Hearts Are in Throats

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): The Surah continues to warn of the Last Day, now giving it another name: “the Approaching Day” (Yawm al-Āzifah), to create a sense of imminence. It provides a visceral, physical description of the terror of that day: “when hearts are at the throats, choking.” It will be a day when the wrongdoers will have “no devoted friend and no intercessor who is obeyed.” This is another direct refutation of the Quraysh’s belief in intercession. The verse then highlights Allah’s perfect knowledge, which makes His judgment perfect: “He knows that which deceives the eyes and what the breasts conceal.” The section ends by reiterating the pattern of history: past nations were destroyed when they rejected the clear proofs brought by their messengers.

Referenced Timeline: Eschatological Time (The Day of Judgment) and a summary of Ancient History.

And warn them, [O Muhammad], of the Approaching Day, when hearts are at the throats, choking. There is for the wrongdoers no devoted friend and no intercessor who is obeyed. (40:18)

• Primary evidence: The intense focus on eschatological warnings and the direct refutation of intercession are defining features of the Qur’an’s Meccan discourse.
• Classical tafsir: Ibn Kathir explains that the “Approaching Day” is named as such because it is, in the grand scheme of things, very near. He describes the hearts rising from the chest to the throat out of sheer terror, neither leaving the body nor returning to their place. This state of agonizing suspension is part of the punishment.

• Location/Context: Makkah.
• Primary Actors: The wrongdoers on the Day of Judgment.
• Function in Narrative: To create a sense of the nearness and terror of the Day of Judgment and to definitively close the door on the pagan hope of intercession.
• Evidence Level: High (thematic consistency).

👑 Verse 40:23-27 — The Ultimate Tyrant: Setting the Stage for the Believer’s Stand

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): The Surah now makes its most significant narrative turn. To illustrate the timeless struggle just described, it presents the ultimate historical case study: Musa (Moses) versus Pharaoh. The introduction is brief and direct: Musa was sent with signs to Pharaoh, Haman (his minister), and Qarun (a wealthy transgressor). Their immediate reaction was the same as the Quraysh’s: they labeled him a “magician and a liar.” Then comes the detail that directly mirrors the escalating crisis in Makkah. Pharaoh, in his arrogance, issues a horrifying command: “Kill the sons of those who have believed with him and keep their women alive.” Faced with this genocidal threat, Musa’s response is one of pure faith: “Indeed, I have sought refuge in my Lord and your Lord from every arrogant one who does not believe in the Day of Account.”

Referenced Timeline: Ancient History (c. 13th Century BCE, the time of the Exodus).

And Pharaoh said, “Leave me to kill Moses and let him call upon his Lord. Indeed, I fear that he will change your religion or that he will cause corruption in the land.” (40:26)

• Primary evidence: The direct parallel between Pharaoh’s plot against Musa and the Quraysh’s plot against Muhammad (ﷺ) makes this story a powerful and timely message for its original audience.
• Classical tafsir: Commentators highlight the supreme arrogance of Pharaoh. His statement “Leave me to kill Moses” implies he is being held back by others, when in fact he is the absolute ruler. His feigned concern for “religion” and “corruption” is a transparently false pretext for eliminating a threat to his own power.

• Location/Context: Makkah.
• Primary Actors: Prophet Musa (peace be upon him), Pharaoh, Haman, Qarun.
• Function in Narrative: To introduce the central historical parable of the Surah, establishing a direct parallel between the tyranny of Pharaoh and the opposition of the Quraysh.
• Evidence Level: High (powerful historical parallel).

🤫 Verse 40:28-35 — The Secret Ally: A Believer in Pharaoh’s Court Speaks Out (Part 1)

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): Just as Pharaoh is about to execute his murderous plan, a voice of reason emerges from the most unexpected place: “a believing man from the family of Pharaoh who concealed his faith.” This is the hero of the Surah. He doesn’t openly declare his faith. Instead, he uses brilliant, strategic arguments to appeal to his people’s reason. He starts with a simple, logical premise: “Do you kill a man [merely] for saying, ‘My Lord is Allah,’ while he has brought you clear proofs?” He presents them with a “no-lose” proposition: “If he is a liar, then upon him is [the consequence of] his lie; but if he is truthful, some of what he threatens you with will strike you.” He gently warns them that “Allah does not guide one who is a transgressor and a liar.” He then appeals to their self-interest, reminding them of their current dominion and warning them that God’s punishment could take it all away.

Referenced Timeline: Ancient History (c. 13th Century BCE, in the court of Pharaoh).

And a believing man from the family of Pharaoh who concealed his faith said, “Do you kill a man for saying, ‘My Lord is Allah,’ while he has brought you clear proofs from your Lord?” (40:28)

• Primary evidence: The detailed, logical, and psychologically astute nature of the believer’s speech makes this a central teaching narrative, providing a timeless template for calling people to God.
• Classical tafsir: The exegetes praise the wisdom and courage of this man. He is often compared to Abu Bakr (RA) in his support for the Prophet Muhammad (ﷺ). His method of concealing his faith while trying to guide his people is seen as a legitimate strategy under conditions of extreme persecution, a concept known as *taqiyyah* in some contexts, though here it is more about strategic wisdom.

• Location/Context: Makkah.
• Primary Actors: The Believer from Pharaoh’s family.
• Function in Narrative: To provide a powerful role model of a courageous and wise believer who speaks truth to power, offering a template for dawah in a hostile environment.
• Evidence Level: High (central narrative anchor of the Surah).

🗼 Verse 40:36-46 — The Believer’s Final Warning: Pharaoh’s Tower and the Two Abodes

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): The narrative continues. Pharaoh, ignoring the believer’s logic, arrogantly commands Haman, “Build for me a tower that I may reach the ways… to the God of Moses.” This is a cynical act of mockery. The believer then makes his final, most passionate appeal. He calls his people to the “way of guidance.” He reminds them of the fleeting nature of this worldly life compared to the permanence of the “Home of Settlement” (the Hereafter). He warns them that their idols will be useless on that Day. He recounts the story of Prophet Yusuf (Joseph), who came to them before with clear signs, but they remained in doubt. His speech culminates in a personal declaration of faith and trust in God. As a result, “Allah protected him from the evil of what they plotted.” The final, chilling outcome is then revealed: a “terrible punishment enveloped the people of Pharaoh. The Fire, they are exposed to it morning and evening. And the Day the Hour appears, [it will be said], ‘Make the people of Pharaoh enter the severest punishment.'”

Referenced Timeline: Ancient History (Pharaoh’s court) and the Afterlife (the punishment in the grave and in Hell).

The Fire, they are exposed to it morning and evening. And the Day the Hour appears, [it will be said], “Make the people of Pharaoh enter the severest punishment.” (40:46)

• Primary evidence: The detailed narrative and its clear parallels to the Meccan situation, combined with its theological depth (e.g., the punishment in the Barzakh), indicate a late Meccan origin.
• Classical tafsir: This verse (40:46) is one of the primary scriptural proofs in Islamic theology for the reality of the “punishment of the grave.” Commentators explain that their exposure to the Fire “morning and evening” happens in the intermediate state between death and resurrection, as a foretaste of the eternal punishment to come.

• Location/Context: Makkah.
• Primary Actors: The Believer, Pharaoh, Haman.
• Function in Narrative: To conclude the story of the Believer, showing his ultimate protection and the multi-stage punishment of Pharaoh’s people, serving as a powerful warning.
• Evidence Level: High (narrative climax and theological significance).

👉 Verse 40:47-56 — The Argument in Hell: “You Were the Ones Who Misled Us!”

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): The Surah now takes us inside the Hellfire to witness the inevitable outcome of the arrogance of Pharaoh’s people—a scene that serves as a direct warning to the leaders and followers of the Quraysh. The “weak” (the followers) will say to the “arrogant” (the leaders), “Indeed, we were your followers, so can you relieve us of a share of the Fire?” The leaders, now powerless, will retort, “Indeed, we are all in it.” They admit their shared doom and inability to help. The inhabitants of Hell will then plead with the keepers of Hell, who will scornfully ask if messengers hadn’t come to them. Finally, they will call upon Allah directly, but their plea will be in vain. The section concludes by re-affirming the central promise: “Indeed, We will certainly grant victory to Our messengers and those who have believed in the life of this world and on the Day when the witnesses will stand.”

Referenced Timeline: Eschatological Time (The Hereafter).

And [mention] when they will argue within the Fire, and the weak will say to those who were arrogant, “Indeed, we were your followers, so can you relieve us of a share of the Fire?” (40:47)

• Primary evidence: The powerful thematic relevance to Meccan social structure makes this a clear warning. It aims to encourage listeners to rethink their loyalties, prioritizing faith over tribalism.
• Classical tafsir: Ibn Kathir describes this scene as a fulfillment of the warnings. The followers realize they were deceived, but their realization comes too late. The leaders, in their arrogance, refuse to take any responsibility, highlighting their corrupt nature both in this life and the next. The entire dialogue is a form of psychological torment, adding to their physical punishment.

• Location/Context: Makkah.
• Primary Actors: The leaders and followers among the disbelievers in Hell.
• Function in Narrative: To vividly portray the futility of worldly alliances and the just consequences of corrupt leadership and blind following.
• Evidence Level: High (powerful thematic relevance to Meccan social structure).

🌍 Verse 40:57-60 — A Matter of Scale: The Cosmos, the Blind, and the Power of Dua

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): The Surah now returns to the grand, universal proofs for God’s power and the reality of the Hereafter, directly addressing the deniers in Makkah. It starts with a powerful argument from scale: “The creation of the heavens and earth is greater than the creation of mankind, but most of the people do not know.” If God can create the entire cosmos, why do they find the recreation of a tiny human so difficult to believe? It then draws a sharp analogy: “Not equal are the blind and the seeing, nor are those who believe and do righteous deeds and the evildoer.” This equates disbelief with spiritual blindness. Then comes another of the Surah’s most famous and hopeful verses, a direct command and promise from Allah: “And your Lord says, ‘Call upon Me; I will respond to you.’ Indeed, those who are too arrogant to worship Me will enter Hell in humiliation.”

Referenced Timeline: The Continuous Present (observable reality and the divine promise of Dua).

And your Lord says, “Call upon Me; I will respond to you.” Indeed, those who are too arrogant to worship Me will enter Hell in humiliation. (40:60)

• Primary evidence: The argument from the greater creation (heavens/earth vs. man) is a quintessential Meccan proof for the resurrection, used when intellectual opposition was high. The direct command and promise regarding Dua (“Call upon Me; I will respond”) serves as a powerful, personal incentive for believers undergoing hardship, fitting the late Meccan context of building spiritual resilience.
• Classical tafsir: Ibn Kathir explains that this verse (40:60) is a manifestation of Allah’s immense generosity. He encourages His servants to ask of Him and guarantees a response. He also cites a hadith where the Prophet (ﷺ) states, “Dua is worship itself,” and then recites this verse. This highlights that refusing to make Dua is not seen as a sign of piety or self-reliance, but as an act of arrogance (*kibr*) against Allah.

• Location/Context: Makkah.
• Primary Actors: All of humanity.
• Function in Narrative: To provide rational and spiritual arguments for belief, using cosmological proofs and the divine invitation to prayer to counter the arrogance of the disbelievers.
• Evidence Level: High (central Qur’anic theological concepts).

☀️ Verse 40:61-68 — The Signs You Ignore, The Lord You Deny

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): The Surah continues its final sequence of arguments by pointing to the most obvious and overlooked signs. “It is Allah who made for you the night that you may rest therein and the day giving sight.” It points to the divine bounty that most people are ungrateful for. It re-iterates the core message: “That is Allah, your Lord, the Creator of all things; there is no deity except Him.” It then returns to the theme of life and death, culminating in the ultimate statement of creative power: “It is He who gives life and causes death. And when He decrees a matter, He only says to it, ‘Be,’ and it is.”

Referenced Timeline: The Continuous Present (observable signs and the timeless power of God).

It is He who gives life and causes death. And when He decrees a matter, He only says to it, “Be,” and it is. (40:68)

• Primary evidence: The use of fundamental, universal signs like the day/night cycle and the power over life and death are staples of Meccan surahs aimed at establishing the core tenets of Tawhid (monotheism) and Qudrah (divine power). The culmination in the “Kun Fayakun” verse provides a definitive statement of absolute power, a common feature in surahs that systematically dismantle polytheistic arguments.
• Classical tafsir: Al-Tabari and other commentators explain that these verses are designed to make people reflect on the blessings they are immersed in but fail to acknowledge. The signs are not obscure; they are the very fabric of daily existence. The command “Be, and it is” is interpreted as a demonstration of the immediacy and effortlessness of Allah’s creative will. It is not a process, but an instantaneous event, which underscores His absolute separation from the limitations of His creation.

• Location/Context: Makkah.
• Primary Actors: Allah as the Creator and Sustainer.
• Function in Narrative: To provide a final barrage of proofs for Tawhid based on the fundamental blessings and realities of daily life and existence.
• Evidence Level: High (classic Qur’anic argumentation).

⛓️ Verse 40:69-85 — The Point of No Return: When Belief Becomes Useless

Estimated placement in timeline: Late Meccan — Confidence: High (95%).

Context & Events (Asbab al-Nuzul): The Surah reaches its terrifying conclusion. It returns to the theme of those who “dispute” concerning God’s signs. It foretells their doom: “Those who deny the Book… They are going to know, When the shackles are around their necks, and the chains; they will be dragged into scalding water; then in the Fire they will be burned.” They will be mockingly asked where their idols are, and they will confess their idols are gone and that they were worshipping nothing. The Surah then establishes the divine rule, or *sunnah*, that explains this. It asks the Prophet (ﷺ) to remind them to “travel through the earth and observe how was the end of those before them.” When the messengers came to those past nations, they were arrogant with their own worldly knowledge. But “when they saw Our punishment, they said, ‘We believe in Allah alone…'” But it was too late. The Surah ends with the chilling final verdict: “For their belief was not going to benefit them when they saw Our punishment. [This is] the established way of Allah which has preceded among His servants. And the disbelievers thereupon lost.”

Referenced Timeline: Ancient History and the Inevitable Future.

For their belief was not going to benefit them when they saw Our punishment. [This is] the established way of Allah… And the disbelievers thereupon lost. (40:85)

• Primary evidence: The concept of “Sunnat Allah” (the established way of Allah) is a late Meccan/Medinan theme, used to explain that God’s laws of justice are consistent and unchangeable. The graphic depiction of the punishment, followed by a direct historical and theological explanation, reflects a mature stage of revelation where the consequences of disbelief are being laid out in the starkest possible terms.
• Classical tafsir: This is a crucial passage for Islamic eschatology. Ibn Kathir, commenting on verse 85, explains that this divine principle (*Sunnat Allah*) was applied to all past nations. He explicitly cites the example of Pharaoh, whose declaration of faith while drowning was rejected because he was witnessing the punishment. This verse establishes that the door of repentance closes at one of two points: the gargle of death for an individual, or the witnessing of the final punishment for a community.

• Location/Context: Makkah.
• Primary Actors: The disbelievers of all ages.
• Function in Narrative: To deliver the final warning, explaining the divine law that faith is only accepted before the punishment becomes manifest, thereby urging the audience to believe before it is too late.
• Evidence Level: High (thematic and narrative climax of the Surah).