- It points out the merit of monotheistic belief and that, whoever dies as a believer, not associating anything with Allah, that person will enter Paradise.
- It demonstrates the graveness of polytheism and that whoever dies while associating anything with Allah will enter Hellfire.
- Muslim sinners are subject to Allah's will: if He wills, He may punish them; and if He wills, He may forgive them. Then, they will end up in Paradise.