TERBELAH ( The Sundering, Splitting Open ), Revealed At : Makkah
بِسْمِ اللَّهِ الرَّحْمَٰنِ الرَّحِيمِ
فَمَا لَهُمْ لَا يُؤْمِنُونَ
Famā Lahum Lā Yu'uminūna
Mengapa mereka tidak mau beriman?
So what is [the matter] with them [that] they do not believe,