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Religion means social service, helping the poor and needy. The Surah tells us that the true belief in God and the Last Day create a kind and compassionate character.
This Surah takes its name from the last Ayat, وَيَمْنَعُونَ الْمَاعُونَ "And withhold [simple] assistance." [107:7].
There are 7 Ayat in this Surah.