Period of Revelation: It’s a Makki Surah.
Theme and Subject Matter:
Qur’an has been compiled according to a connection between Surahs. The Surahs that have same theme have been placed together. Therefore, the Surahs prior to Surah at-Takathur; Surah Zilzal, ‘Aadiyat, Al-Qar’iah, all talk about the people who will enter the Fire.
The subject matter of Surah at-Takathur is why these people will enter fire. It warns people about the evil consequences of chasing dunya and accumulating wealth. Some people spend their entire lives acquiring more and more wealth, material benefits and pleasure, power and position, cheating and slandering one another, boasting and bragging about their acquisitions.
Being occupied by the pursuit of collecting wealth and material gains, they are left with no time or opportunity to learn Deen or improve their akhirah.
Therefore, through this Surah Allah subhanahu wa ta’ala warns such people that the blessings they have been so thoughtlessly amassing and enjoying are not blessings, but a means of their trial. For each one of these blessings and comforts they will surely be called to account in the Hereafter.