1. “Draws near for mankind their reckoning”: the time of Resurrection. This is to warn the people that the time of Resurrection when they will have to appear before their Lord to render their accounts is not far. This was because the coming of the Prophet (peace be upon him) was a sign and a clear evidence of the fact that mankind had entered into the last stage of its history. The Prophet (peace be upon him) has himself explained it by holding out two of his adjoining fingers and said: I have been sent at a time which joins to the time of Resurrection just as these two fingers adjoin. By this he meant to say: No other Prophet is coming between me and the Resurrection. Therefore mend your ways now, for after me no guide is coming with good news and warning.
2. That is, they do not pay heed to any warning nor reflect on their end nor listen to the admonition of the Messenger.