The Surah has been so designated after the word ash-shams with which it opens.
The subject matter and the style show that this Surah too was revealed in the earliest period at Makkah at a stage when opposition to the Holy Prophet (upon whom be Allah's peace) had grown very strong and intense....
Its theme is to distinguish the good from the evil and to warn the people, who were refusing to understand this distinction and insisting on following the evil way, of the evil end....