Surah Al-Ma'un critiques the Quraysh tribe for their neglect of the poor and mistreatment of orphans despite the blessings they've received from Allah. It highlights the importance of both prayer and charitable actions, criticizing those who pray insincerely or neglect their responsibilities to aid the vulnerable in society. The surah emphasizes the balance between individual faith and social justice, asserting that true belief requires actions reflecting mercy and compassion.