Luqman 31:1

<h2>Which was revealed in Makkah</h2><div class="arabic uthmani">بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ </div> <p> In the name of Allah, the Beneficent, the Merciful</p> <h2>The Doomed are preoccupied with Idle Talk and They turn away from the Ayat of Allah</h2><p>When Allah mentions the blessed -- who are those who are guided by the Book of Allah and benefit from hearing it, as He says:</p><div class="arabic uthmani">اللَّهُ نَزَّلَ أَحْسَنَ الْحَدِيثِ كِتَـباً مُّتَشَـبِهاً مَّثَانِيَ تَقْشَعِرُّ مِنْهُ جُلُودُ الَّذِينَ يَخْشَوْنَ رَبَّهُمْ ثُمَّ تَلِينُ جُلُودُهُمْ وَقُلُوبُهُمْ إِلَى ذِكْرِ اللَّهِ</div><p>(Allah has sent down the Best Statement, a Book, its parts resembling each other (and) oft-repeated. The skins of those who fear their Lord shiver from it. Then their skin and their heart soften to the remembrance of Allah) (39:23). He connect that with mention of the doomed, those who turn away from the Qur'an and do not benefit from hearing the Words of Allah. Instead, they turn to listening to flutes and singing accompanied by musical instruments. As Ibn Mas`ud commented about the Ayah:</p><div class="arabic uthmani">وَمِنَ النَّاسِ مَن يَشْتَرِى لَهْوَ الْحَدِيثِ لِيُضِلَّ عَن سَبِيلِ اللَّهِ</div><p>(And of mankind is he who purchases Lahu Al-Hadith to mislead (men) from the path of Allah), he said, "This -- by Allah -- …

Alif. Lam. Mim.

A. L. M.

Alif-Lam-Mim. [These letters are one of the miracles of the Quran, and none but Allah (Alone) knows their meanings.]

Alif, Lam, Meem.