Sūrat at-Taghābun (Mutual Loss and Gain) is said to be an early Madinan sūrah centered around the idea that faith is an open invite to all, but there are those who would allow distractions to get in their way of accepting faith. When observed wholistically, it appears that the sūrah forms a mirror structure.
CONNECTIONS
[A]/[A’] – The sūrah begins and concludes singing Allah’s praises. The beginning speaks of Allah ﷻ being praised by everything in the heavens and the earth, while also owning everything and anything therein. He created us, He fashioned us, and He knows all. Similarly, the ending also describes Allah ﷻ to us. He is Thankful, Forbearing, the Knower of the unseen and seen, the One who is never overcome, and the Wise.
[B]/[B’] – This section begins by warning us through the example of the past disbelievers. They rejected guidance, spoke arrogantly, and denied resurrection. In the same vein as the previous section, Allah ﷻ actively warns the believers of current trials. If we beware the potential bad that could come out of a spouse, children, and wealth, we can achieve guidance.
[C]/[C’] – At first, we are simply commanded to, “believe in Allah, His Messenger, and the Light (Quran).” The corresponding section gives us more insight into what belief actually is. Whoever believes in Allah, He will guide his heart (which is where the Quran rests). We should obey Allah ﷻ and His Messenger ﷺ, because turning away is only to our own detriment. And, there is no deity, but Allah ﷻ, and we should place our full reliance on Him.
[D]/[D’] – On the Day of Judgment Allah ﷻ will gather us all and begin our accounting. And within that accounting is the possibility of gaining others’ good or bad deeds. This Day of Mutual Gain and Loss will be a calamity for those who assumed they were safe, but end up exchanging all their good deeds for others’ bad deeds. Likewise, we go through calamities in this life as well, but Allah ﷻ teaches us that the source of said disaster that strikes us is in fact Him. He’s in total control of our affairs in both this and the next life, so it’s up to us to prepare accordingly.
[E]/[E’] – It appears the sūrah centers on the juxtaposition between belief and disbelief. Specifically, there is a comparison between the reward of belief versus the consequences of disbelief. Believers will have their sins forgiven and they will be entered into gardens underneath which rivers flow for eternity. Disbelievers are given the opposite. They will be regarded as companions of the Fire, residing there forever.
And Allah ﷻ knows best.
Mashallah glad I found this
Question, does Islam not believe in individual reward and punishment?