The Sūrah can be divided into the following six paragraphs.
Verse 1-10
The Sūrah begins with the assertion that the Day of Judgement is certain to come. The Day shall evaluate a person according to his faith and deeds; it shall upgrade many a people and downgrade many of them. As a result of this assessment people shall be divided into three categories: the ashāb-ul-yamīn, the ashāb-us-shimāl and the sābiqūn-ul-awwalūn.
Verse 11-26
Those nearest to the Almighty will be the sābiqūn-ul-awwalūn. The details of the gifts and favours of their Lord which they shall receive in paradise are recounted together with the qualities of the sābiqūn-ul-awwalūn which actually entitled them to these favours.
Verse 27-40
The second place shall be occupied by the ashāb-ul-yamīn. A delineation is made of the bounties and rewards which they shall be blessed with in paradise and their personal high character which made them worthy of this life of bliss.
Verse 41-48
The horrible fate of the ashāb-us-shimāl is depicted and a reference is made to a few of their grave sins which led them to this terrible punishment.
Verse 49-74
The Quraysh are directly addressed and warned that they shall end up with the same fate as that of the ashāb-us-shimāl if they persist in their attitude of denying the Prophet (sws). In this regard, a reference is made to certain self-evident arguments which bear evidence to the Day of Reward and Punishment. Such is the nature of these arguments that no excuse but stubborness on their part can deny them.
Verse 75-96
An indication is made to the exalted status of the Qur’ān and the fact that it is above and beyond the reach of Satan and his agents. The Quraysh are again cautioned not to turn a deaf ear towards this sublime message and invite their doom. The fate which this Book is informing them about is a reality. Fortunate are they who will today strive to attain a place among the ashāb-ul-yamīn and the sābiqūn-ul-awwalūn; those who will not do so, shall end up among the ashāb-us-shimāl and shall face a grievous penalty.
(Translated from Islahi’s “Taddabur-i-Qur’ān” ---Shehzad Saleem