IMAM MUḤAMMAD ʿALI AL-SABUNI is one of the leading scholars of Sunni Islam in the modern era. In answer to this, it was said: 'When the inevitable event will take place, there will be none to belie its happening, nor will anyone have the Power to avert it, nor prove it to, be an unreal happening. They regarded all this as imaginary, which could not possibly happen in actual fact. What they regarded as utterly incredible was that Resurrection would ever take place, then the entire system of the earth and heavens would be upset, and when all the dead would be resurrected and called to account, after which the righteous would be admitted to Paradise and the wicked cast into Hell. Theme and Subject Matter Its theme is the Hereafter, Tauhid and refutation of the Makkan disbelievers' suspicions about the Qur'an. This shows that Sarah Al-Waqi'ah had been sent down by that time for it contains the verse: La yamassu hu ill al mutahharun and it had been established historically that Hadrat Umar embraced Islam after the first migration to Habash, in the fifth year of the Prophethood. So, Hadrat Umar rose and washed himself, and then took up the manuscript to read it.