The subject matter and the style show, and the traditions confirm, that it was revealed during the middle Makkan period. According to Ibn Abbas, Surah Ta Ha was revealed first, then Surah Al Waqiah, and then Surah Ash-Shu'araa.(Ruh-ul-Ma'ani, Vol. xx, p. 64). About Surah Ta Ha it is well known that it had been revealed before Hadrat Umar embraced Islam.