Some of the famous commentators have understood this chapter to have been revealed during the years of the battle of BADR and OHUD (2/3 A.H.) This was one of the most disturbed and agitated period of Islamic history.

      The central theme and main subject of the verses circulate around the following matters.

      1- A great deal of arguments are about Monotheism and oneness of God and His Attributes, the Resurrection Day and some Islamic teachings and preachings.

      2- An important part of the SURA, is about JAHAD; (THE SACRED FIGHT FOR THE CAUSE OF GOD) and fine notes on the battles of BADR and OHUD shows how Allah will help and uphold the virtuous. There is also the lessons of Badr and Ohud that must be learned, to know that the misfortune of the battle of Ohud was due to indiscipline of some, believers and the cowardice on the part of the hypocrites. There are also notes on the everlasting life of the martyrs.

      3- Then a series of Islamic Commandments are issued about the unity and union of Muslims - KAABA the house of Allah and pilgrimage - Enjoining good and forbidding evil - Trusts and being trustworthy - charity and alms - truthfulness and perseverance in front of enemy, and being patient and being steadfast in difficulties.

      4- A part of the SURA is allocated to the story and history of some of the prophets and apostle for teaching spiritual and moral lessons. These are mainly, Adam, Noah, Abraham, Moses, Jesus, Mary and others.

      The subjects and matters of this long chapters of Qurän are so linked together that one may think it has been revealed all together and at once.

      HAZRAT IMAM SADIQ (AS) has said: ``He who recites the SURA OF HEIFER, (COW) and the FAMILY OF IMRAN; in the Dooms Day, the two chapter, like two clouds will give him some welcome shade. (from the sun)''