This Surah is the Surah of disavowal from the deeds of the idolators. It
commands a complete disavowal of that. Allah's statement,
[قُلْ يأَيُّهَا
الْكَـفِرُونَ ]
(Say: "O disbelievers!'') includes every disbeliever on the face of the
earth, however, this statement is particularly directed towards the disbelievers
of the Quraysh. It has been said that in their ignorance they invited the
Messenger of Allah to worship their idols for a year and they would (in turn)
worship his God for a year. Therefore, Allah revealed this Surah and in it