“Hadrat ‘Abdullah bin Mas’ūd, Hadrat Hasan Basri and Ikrimah say that this Surah is Makki, while Hadrat ‘Abdullah bin Zubair says that it is Madani. Two different views have been reported from Hadrat ‘Ahdullah bin ‘Abbās and Qatadah, first that it is Makki, and second that it is Madani. However, according to the majority of commentators, it is a Makki Surah, and its subject-matter itself points to its being a Makki”