The first section focuses on Allah as the Protector and the same message enjoined upon all the Prophets. It follows on to His sending down the book and the balance to ensure justice. The consultation referred to in verse 38 gives us a basis for parliamentary procedure.

Patience and forgiveness are recommended and the final paragraph describes the process of Divine guidance. This is the third of the group of suwer known as Hawameem (Suwer 40-46) which all start with ‘HaMeem’