Overall meaning : This noble surah opens with some ‘disconnected letters’ of the Arabic alphabet, a brief discussion of which is to be found at the beginning of Surat Al-Baqarah.
Just as Allah, the All-Mighty and the All-Wise, has revealed this Qur’an to you, Muhammad, He too sent down revelations to the prophets before you. To Him belongs the kingdom of the heavens and the earth, and He is the All-High, the All-Great.
The heavens are almost torn asunder above one another, overawed as they are by Allah’s majesty and greatness. The angels extol their Lord’s limitless glory and praise, declaring Him free from anything that does not befit His absolute majesty and from any imperfections, and ask forgiveness for those on earth. Surely Allah alone is the All-Forgiving, the Al-Merciful.
As for those who take for themselves guardians and supporters which they obey and worship besides Allah, Allah watches their every action, and you, Muhammad, are not responsible for taking account of their deeds or making them accept the truth.