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The Surah speaks about the praise of Allah the Most High. He created everything. He created the human being and gave him capacity to make progress. Man can make progress if he obeys Allah's rules. The Qur'an is the message from Allah and He will guard it. The Prophet should continue giving the message to others. Those who accept it will benefit from it, but those who will reject it they will be the losers. It talks about the 'Akhirah and that this message is the same that was given to Prophets Ibrahim and Moses.
The Surah takes its name from the first Ayat, سَبِّحِ اسْمَ رَبِّكَ الْأَعْلَى "Exalt the name of your Lord, the Most High," [87:1]
There are 19 Ayat in this Surah.