Overall meaning : Allah Almighty instructs His Prophet, Muhammad, may Allah bless him and grant him peace, to ask those who associate partners with Him, 'Who owns all that is in the heavens and the earth?’ Then He directs him to answer this question by saying: 'It belongs to Allah who alone is deserving of worship. He has prescribed mercy for Himself. He will surely gather you all together, O people, on the Day of Resurrection, about which there is no doubt.’ Then He states that the real losers are those who bring loss and destruction upon themselves by rejecting faith.
He then declares that to Him alone belongs whatsoever rests and moves in the night and the day and states that He is the All-Hearing, the All-Knowing.