107: Acts of Kindness (Al-Maun)
Revealed at Makkah
This chapter gives expression to the prominence which Islam accords to helping the needy and the poor. Those who neglect this are described as denying religion. Prayer is a mere show if it does not generate feelings of love and sympathy for humanity. Hence its title Acts of Kindness occurring in the last verse. It is one of the very early revelations at Makkah.
The word dīn in v. 1 is generally taken here as meaning judgment, but its more well-known significance, religion, is preferable. Not taking care of orphans and helping the needy is really a denial of religion. Verses 4–7 make it clear that praying to God is useless, a mere show, unless one is kind to orphans and helps the needy.
Being unmindful of prayer means not paying heed to the spirit of prayer, which is described in verses 2 and 3 as being the help of the orphan and the needy.
Al-Mā‘ūn is explained by Bukhari as meaning every good or kind deed. And it is added that its highest form is the obligatory zakāt and the lowest is the lending of a thing or giving any useful thing to another (Bukhari, 65.107). It includes all acts of kindness done to others.