The first verses of this surah describe horses in battle in a powerful and poetic style. Horses are noble and brave creatures who can be trained to patiently perform many useful tasks for humans, although they prefer to be free by nature. They an be convinced to travel under very dangerous and difficult conditions:crossing rivers, climbing mountains, carrying their masters loyally through flying arrows or gunfire, and so on. They were highly treasured by the Arabs who developed one of the best breeds in the world: The Arabian horse, valued for its speed, ability to travel long distances, and high intelligence. Therefore, many scholars believe that the reason why they are mentioned at the beginning of the surah is to compare their good qualities with those of the cowardly men who prefer to stay home with their wealth than to go out and fight. There are several hadith which related stories of a few rich Sahabah who were distracted from joining the Jihad with the Prophet (PBUH) because of their concern for their property and possessions.
Another explanation offered by the Scholar of Mawdudi is that the surah refers to the night raids that were common between Aran tribesmen before Islam. Out of their love for riches, men would use their horses for surprise attacks against enemy tribes at night or at dawn, grab up as much as they could from the tents before their victims were awake enough to defend themselves, and then gallop away.
Regardless of how much wealth a person can accumulate, the fact is that he cannot take any of it with him when he dies, and it will not help him in the least when he has to stand before his Lord for his final Judgement.
Surah Makki (11 verses)
Surah al-Adiyat (100: The Charging Horses/ Those That Run) )
In the name of Allah, the Kindest and Most Merciful One..
1. By the charging horses,
2. striking sparks of fire (with their hooves),
3. attaching at dawn,
4. raising a trail of dust
5. rushing straight on (into the enemy)!
6. Surely the human in ungrateful to his Lord,
7. and surely he (himself) is a witness to that (by his words and deeds)!
8. and surely he is passionate in his love for wealth.
9. Does he not know that when the contents of the graves are emptied out,
10. and the secrets of the breasts are made known,
11. on that day, their Lord will know everything about them?
ii)http://www.quranexplorer.com/quran/ , go to Surah al-Adiyat
iii) The Meanings of the Noble Quran with explanatory notes(pg 1191) by Mufti Muhammad Taqi Usmani (Maktaba Ma'ariful Quran - Quranic Studies Publishers, Karachi, Pakistan)