In this surah Allah condemns people who pay attention only to ritual acts of worship such as salah, but ignore the importance of helping others out of the goodness of one's heart. It warns against being forgetful of one's prayers by not praying regularly or on time, or only praying at the last minute as a matter of habit.
It also warns against hypocrisy, as shown by the person who prays so that others can say that h is very religious, rather than solely for the purpose of humbling himself before his Creator, in praise and gratitude.
According to some reports, this verse was revealed about 'As Ibn Wa'il, a staunch unbeliever who was known for his miserliness. (Ruh-ul Ma'ani) The words, however, are general which indicate that acts like pushing away an orphan or refraining from feeding the needy are not conceivable from a Muslim who believes in Requital. This includes to miss salah due to carelessness, or to perform it without observing its due rules.
According to Sayyidina Ali (r.a), Ma'un in this verse refers to zakat, because it is payable in a small proportion to one's aggregate wealth.
Surah al-Ma'un (107: The Simple Acts of Kindness)
In the name of Allah, the Kindest and Most Merciful One..
1. Have you seen the one who denies the religion?
2. - the one who pushes the orphan aside,
3. and does not encourage feeding the poor people?
4. Oh, wretched are the worshippers
5. who are forgetful of their prayers!
6. The ones who show off (in prayers)
7. but refuse simple acts of kindness
Video recitation by Mishary Rashid al-Afasy at http://www.youtube.com/watch?v=CouO7SQyQvA