THE COMMENTARY
OCCASION OF REVELATION
The commentators believe that the sura was revealed for the tribes who boasted for their population,property and wealth so far that even they counted the number of their tombs for increasing the number of their population!
However, this occasion of revelation surely does not limit the concept of verse.

THE SCOURGE OF BOASTING AND RIVALRY!
VERSES NO. 1-8
The sura blames boasting and engaging in this vice so that one may forget remembrance of God.
It has been narrated in Nahjul Balaghe from Amiralmomenin Ali (AS) that after recitation of this verse, he said: It is really strange! 
What a far objective! What ignorant visitors! What painful and delusive honor! They remember those who have turned to dust many years ago! They remember those who are not profitable for them. Do they boast for the location of destruction of their forefathers?! Or call themselves more populated through counting the number of the dead?! Such decayed bodies are cautionary rather than honorable!

THE SOURCE OF BOASTING AND OSTENTATION!
One of the main causes of boasting and ostentation is ignorance of divine reward and lack of belief in resurrection.
Moreover, man's ignorance of his weak points and vulnerabilities, ignorance of his beginning and end are among the other causes of his pride and self-conceit.
The other factor could be the feeling of debility and inferiority as a result of defeats, when the individuals resort to boasting and rivalry for concealing their defeats. We read in a narration from Imam Sadiq (AS): No one boasts unless for the humility he feels in himself!
It has been narrated from Amiralmomenin Ali (AS) that some people were uncertain about the punishment in the Hereafter until this sura was revealed. 
Certainty is the opposite of uncertainty. According to the narrations, the highest degree of faith is called Certainty and there are three stages for it:
1- Knowledge of certainty: man believes in something for various reasons, like one who sees smoke and comes to know that there is fire.
2- Eye of certainty: man sees something with his own eyes like seeing fire.
3- Truth of certainty: man enters fire and feels its burning,and fire touches him.
This is the highest stage of certainty where truth is composed of two items of knowledge: knowing what is known, and knowing that the contrary is impossible.
The phrase, Divine blessings: has a wide scope of meaning and includes all divine blessings whether immaterial like religion, faith, Islam, Quran and Walayat or various types of material blessings, individual and social. However, the most important blessings which will be questioned are faith and Walayat to see if we have benefited them properly or not? 
THE END OF RIVALRY SUREH
P-30 S-103