Concept:Sūratul Mā'ūn is about caring for the needy and condemning those who deny them help.Explanation:The surah mentions people who repel the orphan and do not encourage feeding the poor.It also condemns those who pray carelessly and refuse to give small acts of kindness.These small helps, called “al-Mā'ūn”, are privileges that should be extended to the needy.Therefore, the discussion centres on the right of the needy to receive such assistance.Answer:D. the needy