Overall meaning :
This surah begins with the ‘disconnected letters’ which have already been discussed at the beginning of Surat Al-Baqarah.
These glorious verses are verses of the Book that is full of wisdom and is perfectly constructed in terms of its words and meanings. It is a guide and mercy for those who do good, who duly perform the prescribed prayers, pay the prescribed charity (zakat) to those eligible for it and firmly believe in the life to come. These are rightly guided by their Lord, and they are the ones who will be successful in this world and the hereafter.