
INTRODUCTION:
This Surah consists of 7 verses, 25 sentences, 125 letters and 1 Ruku'’,
The Sura has been so designated after the word al-maun occurring at the end of the last verse.
Ibn Marduyah has cited Ibn Abbas (may Allah bless them both) as saying that this Surah is Makki, and the same also is the view of Ata and Jabir. But Abu Hayyan in Al-Bahr al-Muhit has cited Ibn Abbas, Qatadah and Dahhak as saying that this Surah was revealed at Madinah. In our opinion there is an internal piece of evidence in the Surah itself which points to its being a Madani Revelation. It holds out a threat of destruction to those praying ones who are unmindful of their Prayers and who pray only to be seen. This kind of hypocrites were found only at Madinah, for it was there that Islam and the Muslims gained such strength that Islam and the Muslims gained such strength that many people were compelled to believe from expedience, had to visit the Mosque, join the congregational Prayer and prayed only to be seen of others, so as to be counted among Muslims. Contrary to this is, at Makkah conditions were altogether different. No one had to pray to be seen. There it was difficult even for the believers to pray in congregation; they prayed secretly and if a person prayed openly he did so only at the risk of his life. This kind of hypocrites found in Makkah did not comprise those who believed and Prayed to be seen but those who in their hearts had known and acknowledged the Holy Messenger of Allah (upon whom be peace) to be on the true path, but were avoiding to accept Islam in order to maintain their position of leadership and authority, or were not prepared to take the risk of being afflicted with the kind of hardships with which they found the believers afflicted in the society around them. This condition of the hypocrites at Makkah has been described in vv. 10-11 of Surah Al-Ankabut.
Its theme is to point out what kind of morals a man develops when he refuses to believe in the Hereafter. In vv 2-3 the condition of the disbelievers who openly belie the Hereafter has been described, and in the last four verses the state of those hypocrites who apparently are Muslims but have no idea of the Hereafter, its judgement, and the meting out of rewards and punishiments accordingly has been described. On the whole, the object of depicting the attitude and conduct of two kinds of people is to impress the point that man cannot develop a strong, stable and pure character in himself unless he believes in the Hereafter.
Maududi
 

Bismi Allahi alrrahmani alrraheemi
107 
: 1

1. Araayta allathee yukaththibu bialddeeni
Have you observed him who prevaricates religion?
107 : 2

2. Fathalika allathee yaduAAAAu alyateema
That is, he who rebukes the orphan -
107 : 3

3. Wala yahuddu AAala taAAami almiskeeni
Nor enjoins the feeding of the destitute!
107 : 4

4. Fawaylun lilmusalleena
Damned are the worshippers -
107 : 5

5. Allatheena hum AAan salatihim sahoona
Who are callous towards their worship!
107 : 6

6. Allatheena hum yuraoona
Who would show themselves off as worshippers -
107 : 7

7. WayamnaAAoona almaAAoona
Yet decline small kindnesses! (R)
1. Have you seen him who denies the Recompense?
2. That is he who repulses the orphan (harshly),[]
3. And urges not the feeding of AlMiskîn (the poor),[]
4. So woe unto those performers of Salât (prayers) (hypocrites),
5. Who delay their Salât (prayer) from their stated fixed times,
6. Those who do good deeds only to be seen (of men),
7. And refuse Al-Mâ'űn (small kindnesses e.g. salt, sugar, water, etc.).
 107.001 
YUSUFALI: Seest thou 
one who denies the Judgment (to come)? 
PICKTHAL: Hast thou 
observed him who belieth religion? 
SHAKIR: Have you 
considered him who calls the judgment a lie? 
107.002
YUSUFALI: Then such is 
the (man) who repulses the orphan (with harshness), 
PICKTHAL: That is he 
who repelleth the orphan, 
SHAKIR: That is the 
one who treats the orphan with harshness, 
107.003
YUSUFALI: And 
encourages not the feeding of the indigent. 
PICKTHAL: And urgeth 
not the feeding of the needy. 
SHAKIR: And does not 
urge (others) to feed the poor. 
107.004
YUSUFALI: So woe to 
the worshippers 
PICKTHAL: Ah, woe unto 
worshippers 
SHAKIR: So woe to the 
praying ones, 
107.005
YUSUFALI: Who are 
neglectful of their prayers, 
PICKTHAL: Who are 
heedless of their prayer; 
SHAKIR: Who are 
unmindful of their prayers, 
107.006
YUSUFALI: Those who 
(want but) to be seen (of men), 
PICKTHAL: Who would be 
seen (at worship) 
SHAKIR: Who do (good) 
to be seen, 
107.007
YUSUFALI: But refuse 
(to supply) (even) neighbourly needs. 
PICKTHAL: Yet refuse 
small kindnesses! 
SHAKIR: And withhold 
the necessaries of life.