Overall meaning :
Allah Almighty opens this noble surah with two letters of the Arabic alphabet, namely haa’ and meem, which prove the miraculous nature of the Qur’an. A brief discussion of these disconnected letters is to be found at the beginning of Surat Al-Baqarah.
The revelation of this book—the Qur’an—is from Allah, the All-Mighty who holds sway over all things, the All-Wise who puts everything in its perfect place. We have not created the heavens and the earth and all that lies between them except for a true purpose and to last for an appointed term. Yet despite all the signs testifying to Our oneness and power, the unbelievers totally ignore the warnings they have been given in the Qur’an and pay no heed whatsoever to them.