Sūrat al-Māʿūn (Small Kindnesses) scolds the leaders of Quraysh (1) for refusing to provide and protect the poor and needy under their authority - to the point that they would not give even the “smallest kindnesses.” Based on the sūrah’s contents, it has been argued to have been revealed in Madinah. (2) Sūrat al-Māʿūn appears to be a sūrah of two parallel halves. (3)
The first half mentions one crime against Allah ﷻ (denying Judgment Day) and two crimes against society (rejecting orphans and poor people). The second half mentions the opposite number, with two crimes against Allah ﷻ (heedlessness in prayer and showing off in it) and one crime against society (refusing to do even the smallest acts of kindness). Summarized another way: It is also interesting that the first half refers to the wrongdoer in the singular, as if singling out the leader of the society. And the second half is in the plural, as if referring to the followers of that corrupt leader.

And Allah ﷻ knows best.

(1) The ruling tribe of Makkah at the time of the Messenger ﷺ

(2) The criticism against those who pray to show off only makes sense in Madinah where there were hypocrites feigning conversion to Islam for political advantage.

(3) Ali Khan, Nouman. “02. Al-Ma'un - A Deeper Look” Bayyinah TV, https://bayyinahtv.com/topics/1/categories/9/
series/165/videos/1689