38: (The Letter) Sad (Sad)
This five-section chapter contains 88 early Meccan verses; it was revealed after The Moon 54 and before The Heights 7. Its revelation occurred during a period of intense trial for the Prophet.
The title refers to the unvoiced velarized sibilant, or the letter "S" which here may stand for As -Sadiq or the Truthful [God] or the friend (who tells you everything, whether you want to hear it or not); thus it means our voice of conscience or power of discretion.
One of David's judgments is described in a dramatic manner (II) Solomon then appears (III); next Job and other prophets (IV). Soon we have a description of Heaven and Hell (IV) and the chapter ends with Diabolis' fall (V).
Sections III-IV are somewhat parallel to those of 21:V-VI.