Surah al-Insan (The Man ) 76 : 18

Most of the commentators, including Allama Zamakhshari, Imam Razi, Qadi, Baidawi, Allama Nizam ad-Din Nisaburi, Ibn Kathir and many others, regard it as a Makkan Surah and, according to Allama Alusi, the same is the opinion of the majority of scholars. However, some commentators hold the view that the Surah was revealed at Madīnah and some others say that it was revealed at Makkah but v. 8-10 of it were sent down at Madīnah.

As far as the subject matter and the style of the Surah are concerned, these are very different from those of the Madīnan Surahs. A little study of it rather shown that it is not only a Makkan Surah but it was revealed during the earliest period at Makkah, which began just after the revelation of the first seven verses of Surah 74: al-Muddathir (The Cloaked One).