إِنَّآ أَنزَلْنَـٰهُ قُرْءَٰنًا عَرَبِيًّا لَّعَلَّكُمْ تَعْقِلُونَ
Innaaa anzalnaahu quraanan 'Arabiyyal la 'allakum ta'qiloon
Indeed, we have sent it down as an Arabic Qur'an, so that you may understand.
Placement is the point: this claim stands at the head of the one surah that runs as a single continuous story, and the next verse calls that story the most beautiful of its kind. Ta'qilūn asks for the active use of the mind rather than passive reception, so understanding is put on the reader's side of the exchange. What the surah then offers to be understood is a narrative rather than a set of commands.