Muqatil and Kalbi say that it was partly revealed at Makkah and partly at Madinah. Hadrat Abdullah bin Abbas and Ata bin Yasar say that vv. 1-13 were revealed at Makkah and vv. 14-18 at Madinah. But the majority of commentators regard the whole of the surah as a Madinan Revelation. Although there is no internal evidence to help determine its exact period of revelation, yet a study of its subject matter shows that it might probably have been sent down at an early stage at Madinah. That is why it partly resembles the Makkah surahs and partly the Madinan Surahs.