Al-Ma'un 107:2 فذالك الذي يدع اليتيم ٢

Which was revealed in Makkah

بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ

In the Name of Allah, the Most Gracious, the Most Merciful.

Allah says, "O Muhammad! Have you seen the one who denies the Din"

Here the word Din means the Hereafter, the Recompense and the Final Reward.

فَذَلِكَ الَّذِى يَدُعُّ الْيَتِيم