Bismillaahir Rahmaanir Raheem

Ara-aital lazee yu kazzibu bid deen

Fa zaalikal lazi yadu'ul-yateem

Wa la ya huddu 'alaa ta'amil miskeen

Fa wai lul-lil mu salleen

Al lazeena hum 'an salaatihim sahoon

Al lazeena hum yuraa-oonWa yamna'oonal ma'oon

Have you seen the one who denies the Day of Judgement?

That is the one who repulses the orphan,

And does not encourage the feeding of the needy.

So, woe to them who pray,

But who are negligent in their prayers,

Those who make a show (of their deeds),

And refuse simple acts of kindness!

The theme of the surah is to point out what kind of morals a man develops when he refuses to believe in the Hereafter.

In verse 2-3, the condition belie the Hereafter has been described and in the last four verse, the state of those hypocrites who apparently are Muslims but have no idea of the Hereafter, it's judgement and the melting out of rewards and punishments accordingly had been described. On the whole, the object of depicting the attitude and conduct of two kinds of people is to impress the point that man cannot develop a strong, stable, and pure character in himself unless he believes in Hereafter. 

The name of this surah is derived from the word 'Maa'un' occurring in the last verse . 

The term means all small things needed for one's daily use such as a cooking pot, sugar, coffee, matchsticks, and a needle. It also means occasional acts of kindness consisting in helping out one's fellow men when they need such things. 

In its broader sense, it means help in any difficulty or need . People who refuse to do even these small and simple things for others become hard-hearted and tight-fisted. 

How do some people become so hard-hearted? 

This surah answers this question . 

Blindness to the small acts of kindness is the result of the refusal to accept the moment of Reckoning!

Source: Islamic Studies, Darrussalam Publication, Yusuf Ali Translations and Sayyid Abul Ala Maududi - Tafhim al-Qur'an - The Meaning of the Qur'an