Directly related to the previous surah (Al Quraysh), which talked about the favors of Allah, this surah describes the character of the people who deny the hereafter. Instead of showing mercy and generosity with the wealth that Allah has bestowed upon them, these people commit some of the biggest crimes by repelling orphans and not encouraging others to feeding the poor and needy.
It's important to note the relationship between faith and actions here. The deniers of the hereafter are given descriptions pertaining to their deeds. The lesson for us is that faith has a direct relationship with actions.
The surah also gives a severe warning to three categories of people:
1. The ones that are heedless of their salah (they don't perform 5 daily prayers regularly)
2. The ones that show off, and
3. The ones that withhold al ma'un (the smallest kindness)
This is an invitation for us to reflect on how we pray, how much we give, and how much we care about those in need.