The name of the Soorah comes from the first verse.
At-Takaathur means competing with others in acquiring the most abundance in wealth or whatever else is cherished in a society. The Soorah reminds people that their preoccupation in pursuing the abundance of their cherished things of this world causes them to neglect the eternal life of the Hereafter. However, when they see Hell with their own eyes, they will feel deep regret but it will be too late then to feel that way.
This is also one of the Soorahs that were revealed in the very early period of the mission in Makkah when the basic concepts of the Day of Judgment and the Hereafter were being taught.
In a similar style to that of Al-Zilzaal, Al-Qaari‘ah gave vivid imagery of the conditions of the Day of Judgment and then mentioned the kind of life people would live in the Hereafter as a result of their accountability. Like Al-‘Aadiyaat, At-Takaathur gives another main reason that makes people neglect the Hereafter. So the four Soorahs teach about the concepts regarding the Last Day, the Judgment and the Hereafter in the following manner:
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Al-Zilzaal gives vivid imagery of the conditions of the Last Day and then emphasizes how the record of the human deeds to be used for Judgment will be so complete that not even a tiny bit of action or intention will be missed and how each person will be held accountable individually so that there will be no one to speak for anyone except his own record of deeds.
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Al-‘Aadiyaat identifies that the ingratitude for Allaah Subhaanahu wa Ta`aala’s favours causes neglect of the Hereafter. If people appreciate the bounties of Allaah Subhaanahu wa Ta`aala, they will understand that His bounties cannot be without purpose. If He has given us life and bestowed all resources to sustain it, He must expect us to work for His objectives and hold us accountable in that regard.
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Al-Qaari‘ah presents vivid imagery of the scenes of the Last Day and clarifies that the Judgment will be based on the net result of the overall performance, after all accounts have been settled and justice has been meted among people themselves.
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At-Takaathur warns about the preoccupation that detracts people and makes them ignore the Hereafter until they see the reality of the Hereafter and are held accountable for all of Allaah Subhaanahu wa Ta`aala’s bounties and favours. Because of their neglect, they will fail the accountability and end up in hell.