This surah is concerned with two of the core teachings of Islam, how one prays and how one gives.[9] The Surah discusses the character of those who claim to be Muslims but are oblivious of the hereafter. These people deprive the orphans of their rights, are heedless to the dues of the destitute, and pray without holding God in remembrance, forgetting the objective behind prayer. Their charitable acts are a display of their false piety, since they do not give for the love of God. The Surah has been so designated after the word al-ma`un occurring at the end of the last verse. Abdullah ibn Masud said: "During the time of the Messenger of God we used to consider ma'un (things of daily use) lending a bucket and cooking-pot."[10]Ibn Abbas said: "(Those who are neglectful of their prayer) are the ones who delay their prayer."[11][12]