Commentary
The background of the revelation
The background of the revelation of the initial verses of this Surah was that Abu Talib, the uncle of the Holy Prophet ﷺ was doing his best as his guardian, despite that he had not yet embraced Islam. When he fell sick, the chiefs of the tribe of Quraish held a consultative meeting in which Abu Jahl, ` As Ibn Wa'il, Aswad Ibn Muttalib, Aswad Ibn ` Abd Yaghuth and several other chiefs participated. They discussed the situation they faced. Abu Talib was sick. If he were to pass away and they were to take some strong action against the Holy Prophet ﷺ to restrain his activities in favor of promoting his new faith, the people of Arabia will throw taunts at them and say, 'Here are these people who could do nothing against him while his uncle Abu Talib was alive while, now when he has died, they have stood up against him as their target. So, they came to the conclusion that they should decide this thing about Muhammad ﷺ while Abu Talib was still alive, so that he would stop speaking ill about their objects of worship.
Accordingly, these people came to Abu Talib and said to him that his nephew spoke ill of their objects of worship. They appealed to his sense of justice, and asked him to tell his nephew that he was free to worship any god he liked, but say nothing against their objects of worship. The truth of the matter was that the Holy Prophet ﷺ himself did not say about these idols anything more than that they were insensate and lifeless. They were not their creators, nor their sustainers, and that nothing that could benefit or harm them was in their control. Abu Talib asked the Holy Prophet ﷺ to come in the meeting. To him, he said, 'My dear nephew, these people are complaining about you that you speak ill of their objects of worship. Leave them on their faith and, on your part, you keep worshiping your God.' People from the Quraish also kept making their comments following it.
Finally, the Holy Prophet ﷺ said, 'My dear uncle, should I not be inviting them to something that is better for them?' Abu Talib said, 'What thing is that?' He said, 'I want them to say a particular kalimah (statement) by virtue of which the whole Arabia will be at their feet, and they will become masters of the non-Arab lands beyond it.' Thereupon, Abu Jahl said, 'Tell us. What that kalimah is? By your father, not simply one kalimah, we are ready to say ten of them.' To this he replied, 'Just say: لا إله إلا اللہ (la ilaha il-lal-lah: There is no god (worthy of worship) but Allah). Hearing this, all of them rose to leave saying, 'Are we supposed to leave all objects of worship we have, and take to just one? This is something very strange.' It was on this occasion that these verses of Surah Sad were revealed. (Tafsir Ibn Kathir, pp. 27, 28 v. 4)