بسم الله الرحمن الرحيم
قُلْ هُوَ اللهُ أحَد (1) اللهُ الصمد (2) لمْ يَلِدْ و لمْ يولد (3) و لمْ يَكُنْ له كُفُوًا أحد (4) سورة الإجلاس
This is the chapter “Al-Ikhlaas” that equals a third of the Quran, just as it is authentically reported from our Prophet -sallahu alayhi wa sallam- where he said, “Is anyone of you incapable of reading a third of the Quran in a night?” This was very burdensome upon them, hence they replied, “Who among us is able to do that O Messenger of Allah?” So he -sallahu alayhi wa sallam- said, “Allah Al-Wahid As-Samad is a third of the Quran.”
It has been titled chapter “Al-Ikhlaas” because it is dedicated to clarifying the knowledge related (aspect of) tawheed. Chapter “Al-Kaafirun” has also been titled “Al-Ikhlaas” because it is dedicated to clarifying the action related (aspect of) tawheed. Thus tawheed is of two types: The knowledge related aspect and the action related aspect.
“Say: He is Allah, The One” Meaning unparalleled, glorified and exalted is He. There is no partner with Him, not in His names, attributes, qualities of lordship, nor divinity.
“Allah is As-Samad” The consummate as it pertains to His names and attributes, and as it relates to His sovereignty and characteristics. As-Samad is He Whom the creation turns toward and He it seeks refuge with concerning its needs. Therein is evidence concerning Allah’s independence from all of the creation due to His perfection within all of His qualities and ability. Also due to the entire creation being in dire need of Allah, glorified and exalted is He, as it turns towards Him and seeks refuge with Him with regards to all its needs, and is not sufficed without Him in the slightest of circumstances.
Additionally, from His uniqueness, independence, and perfection -glorified is He- is that “He neither begets nor is begotten.” A negation of origin (being born) and extension (giving birth), as He is far above and hallowed from such.
“And there is no one equal to Him” i.e., no example of Him, no rival to Him, no one similar to Him. He is far above having such.
Translated by Najeeb ibn Yusuf Al Anjelesi
Source: شرح الدروس المهمة لعامة الأمة