Thematically, Al-Rahman can be divided into roughly three units.

- Verses 1-30 expound upon natural displays of Allah's creative power and mercy in showering those who inhabit the earth with blessings.
- Verses 31-45 describe the final judgment and the terrible punishment that will be inflicted upon sinners.
- Verses 46–78, by contrast, detail the delights that await the pious in paradise.