1-6 Oaths that man is ungrateful to his God
7-8 Man loves the things of this world
9-11 Man’s secret thoughts shall be discovered in the judgment-day [2]
A one liner theme of surah al-adiyat would read that this surah gives an example that horses are more grateful to their owners than men are to their Rabb (Allah).[3]

First five ayaat of the surah consist of an oath as a metaphor enforcing the lesson.[4] They describe a scene of horses charging, panting, producing sparks by their hooves, raiding at the time of dawn, stirring up the cloud of dust and arriving a gathering.
The substantive proposition is in verses 6-8 that Man is ungrateful to his Lord and himself is a witness to it and he is immoderate in the love of worldly good.[5]
The last three ayaat conclude the surah with a rhetorical question that Does the man not know about the time when contents of the graves will be resurrected and that which is in men's breasts shall be brought to light on that Day their Sustainer will show that He has always been fully aware of them.