Ibn Marduyah has cited Ibn Abbas (may Allah bless them both) as saying that this Surah is Makki, and the same is also the view of Ata and Jabir, but Abu Hayyan in Al-Bahr al-Muhit has cited Ibn Abbas, Qatadah, and Dahhak as saying that this Surah was revealed in Madinah. In our opinion there is an internal piece of evidence in the Surah itself that points to it being a Madani Revelation. It holds out a threat of destruction to those praying ones who are unmindful of their prayers and who pray only to be seen. This kind of hypocrite was found only at Madinah, for it was there that Islam and the Muslims gained such strength that many people were compelled to believe from expedience and had to visit the mosque, join the congregational prayer, and pray only to be seen of others so as to be counted among the Muslims.