In The Name of Allaah, The Most Merciful, The Bestower of Mercy.

Imaam As-Sadi [may Allaah have mercy upon him] said: This Surah is called Surah An-Ni’am, because in the beginning Allaah mentions the original sources of blessings and their foundations, and at the end of it He mentions the things that complement and perfect them. PDF here: Sura_An_Ni_am