Overall meaning : Allah, Exalted be He, informs the Children of Adam that He has created and provided them with clothing to cover their nakedness and as adornment for them, and explains that the clothing of piety and good deeds is yet far better than all that. All that He has bestowed on them, He states, are some of His signs testifying to His mercy towards them, so that they may recognize the great blessings He has bestowed upon them, reflect, take heed and give thanks to Him alone.
Next, He warns the Children of Adam against being fooled by Satan by letting him deceive them into engaging in acts of disobedience which he makes seem fair and alluring to them, just as he deceived their parents, Adam and Eve, stripping them of their garments to expose their nakedness to them after it had been concealed. He informs them that Satan and his descendants can see them while they by no means can see them, and that He has made the devils companions of the unbelievers to lead them even further astray.
When the Quraysh idolaters commit a shameful deed, He states, such as circumambulating the Ka’bah naked, they say—in an attempt to excuse themselves—that they found their fathers doing this and that Allah has enjoined it upon them. In response to this, Allah, Exalted be He, instructs His Prophet, Muhammad, may Allah bless him and grant him peace, to say to them: 'Allah does not enjoin shameful deeds. How could you attribute something to Allah about which you have no knowledge?’ 'My Lord enjoins justice,’ He further instructs him to say to them, 'that you sincerely turn to Him alone in your prayers and any act of worship, and that you call upon Him alone.’ Allah Almighty reminds them of the beginning and the end: Just as He created you the first time when you were non-existent, so you will be returned to Him on the Day of Resurrection.
Some He has guided, while some have been justly led into error because they have taken the devils for their supporters and masters instead of Allah, thinking all the while that they are rightly guided.