A New Look at «ن و القلم»

This phrase is the title of philology scholars and commentators who have used it over the content and application of the Qur'an and had different comments on it. I was also providing most of the comments on the study to clarify which of these theories are more important and which one is more preferable than others. What is (ن) and what can be (قلم)? Does it mean the material of the pen or the content that a pen writes? What does the swear to the pen include? Because it is said that the swear to the pen means the emphasis and the actualization of the news. as a swear« لله یشهده ان المنافقین لکاذبون »And some have considered verses like While to inform is a witness; because when the witness is used for emphasis, it is called a swear(Suyuti, 2nd volume, page 421).