The Surah derived its name from the word an-Naba in the second verse. This is not only a name but also a title of its subject matter, for Naba implies the news of Resurrection and Hereafter and the whole Surah is devoted to the same theme.
As we have explained in the introduction to Surah Al-Mursalat, the theme of all the Surahs, from Al-Qiyamah to An-Naziat, closely resembles one another's, and all these seem to have been revealed in the earliest period at Makkah.
Its theme also is the same as of Surah Al-Mursalat, i. e. to affirm the Resurrection and Hereafter, and to warn the people of the consequences of acknowledging or disacknowledging it.
When the Holy Prophet (upon whom be peace) first started to preach Islam in Makkah, his message consisted of three elements: (1) That none be held as an associate with Allah in Godhead; (2) that Allah had appointed him as His Messenger; (3) that this world will come to an end one day and then another world will be established when all the former and the latter generations will be resurrected with the same bodies in which they lived and worked in the world; then they will be called to account for their beliefs and deeds and those who emerge as believing and righteous in this accountability will go to Paradise and those who are proved to be disbelieving and wicked will live in Hell for ever.
Of these although the first thing was highly unpleasant for the people of Makkah, yet in any case they were not disbelievers in the existence of Allah. They believed in His Being the Supreme Sustainer, Creator and Providence and also admitted that all those beings whom they regarded as their deities, were themselves Allah's creatures. Therefore, in this regard the only thing they disputed was whether they had any share in the attributes and powers of Divinity and in the Divine Being itself or not.
As for the second thing, the people of Makkah were not prepared to accept it. However, what they could not possibly deny was that during the 40 years life that the Holy Prophet (upon whom be peace) had lived among them before his claim to Prophethood, they had never found him a lying deceitful person or the one who would adopt unlawful methods for selfish ends. They themselves admitted that he was a man possessed of wisdom, righteousness and moral superiority. Therefore, in spite of charging him with a thousand false accusations, nothing to say of making others believe, they were finding it difficult even for themselves to believe that although he was an honest and upright man in every other affair and dealing of life, yet, God forbid, a liar only in his claim to be a Prophet.
Thus, the first two things were not in fact so perplexing for the people of Makkah as the third thing. When this was presented before them, they mocked it most of all, expressed unusual wonder at it, and regarding it as remote from reason and impossible, started talking against it as incredible, even inconceivable, in their assemblies. But in order to bring them to the way of Islam it was absolutely essential that the doctrine of the Hereafter should be instilled into their minds, for without belief in this doctrine, it was not at all possible that they could adopt a serious attitude with regard to the truth and falsehood, could change their standard of values in respect of good and evil, and giving up worship of the world, could be inclined to follow the way that Islam urged them to follow. That is why in the earliest Surahs revealed at Makkah the doctrine of the Hereafter has been impressed and stressed more than anything else. However, the arguments for it have been given in such a way that the doctrine of the Oneness of God (Tauhid) also is impressed on the minds automatically. This also contains brief arguments, here and there, to confirm the truth of the Holy Messenger of Allah and the Qur'an.
After understanding well why the theme of the Hereafter has been so frequently repeated in the Surahs of this period, let us now have a look at the subject matter of this Surah. In it first of all, allusion has been made to the common talk and the doubts that were being expressed in every street of Makkah and in every assembly of the people of Makkah on hearing the news about Resurrection. Then, the deniers have been asked: "Don't you see this earth which We have spread as a carpet for you? Don't you see the high mountains which we have so firmly placed in the earth?Don't you consider your own selves how We have created you as pairs of men and women?Don't you consider your sleep by which We make you seek a few hours rest after every few hours labour and toil so as to keep you fit for work in the world? Don't you see the alternation of the night and day which We are so regularly perpetuating precisely according to your needs and requirements?Don't you see the strongly fortified system of the heavens above you? Don't you see the sun by means of which you are receiving your light and heat? Don't you see the rains which fall from the clouds and help produce corns and vegetables and luxuriant gardens? Do these things only tell you that the power of the Almighty Being Who has created them, will be unable to bring about Resurrection and establish the Next World? Then, from the supreme wisdom which is clearly working in this world around you, do you only understand this that although each part of it and each function of it is purposive, yet life is meaningless? Nothing could be more absurd and meaningless that after appointing man to the office of foreman and granting him vast powers of appropriation, in this workhouse, when he leaves the world after fulfilling his role, he should be let off without any accountability. He should neither be rewarded and granted pension on satisfactory work, nor subjected to any accountability and punishment on unsatisfactory performance of duty.
After giving these arguments it has been emphatically stated that the Day of Judgment shall certainly come to pass on its appointed time. No sooner is the Trumpet sounded than whatever is being foretold shall appear before the eyes, and whether you believe in it today, or not, at that time you will come out in your multitudes from wherever you would be lying dead and buried to render your account. Your denial cannot in any way avert this inevitable event.
Then, in vv. 21-30; it has been stated that every single misdeed of those who do not expect any accountability to take place and have thus belied Our Revelations, lies reckoned and recorded with Us, and Hell is ever lying an ambush to punish them and punish them fully for all their doings. Then, in vv. 31-36, the best rewards of those who lived as responsible people in the world and have provided for their Hereafter beforehand have been mentioned. They have been reassured that they will not only be rewarded richly for their services but in addition they will also be given sufficient gifts.
In conclusion, the Divine Court in the Hereafter has been depicted, making it plain that there will be no question of somebody's being adamant in the matter of getting his followers and associates forgiven, none will speak without leave, and leave will be granted on the condition that intercession be made only for the one to whom leave of intercession will have been given, and the intercessor will say only what is right. Moreover, leave for intercession will be given only for those who had acknowledged the Truth in the world but were sinners; rebels of God and rejectors of the Truth will deserve no intercession at all.
The discourse has been concluded with this warning: The Day the coming of which is being foretold, shall certainly come to pass. Do not think it is yet far off, it is close at hand. Now, whoever wills, let him believe in it and take the way towards his Lord. But he who disbelieves, in spite of the warning, "will have all his deeds placed before him: and he will exclaim regretfully: "Oh, would that I were not born in the world!" At that time, his regrets will be about the same world of which he is so enamored today!
Source: Sayyid Abul Ala Maududi - Tafhim al-Qur'an - The Meaning of the Quran