Revealed in Makkah, Surah Al-Ikhlaas is also referred to as Surah Tawheed. This surah is one of the two surahs where its name is not derived from content but derived from the main theme that is Tawheed. Whoever truly understands the message of Tawheed with sincerity and purity then they will rid themselves of Shirk.
The main theme is Tawheed , oneness of Allah or monotheism. Linguistically, it means to single something out, Islamically, it means oneness of Allah, in the sense that there is no God but Allah, to confess the lordship of Allah and to affirm his names and attributes, and not to associate anything with him.
Imam Ahmad recorded from Ubayy bin k’ab (ra) that idolaters said to Prophet Muhammad,
“O Muhammad Tell us the lineage of your lord.”
According to another narrations they added to their question whether Allah was made of gold or silver or some other stuff. The surah was revealed as an answer to this.
Prophet Muhammad (saw) said ,
Whoever recites this Surah 10 times, Allah will build a palace for him in Paradise.Musnad Ahmed ,15183
The messenger of Allah said,
By him in whose hands my soul is Al Ikhlaas is equals to one third of the Qur’an.Sahih Bukhari, Volume 8, Book 78, Hadith 638
1) Say, He is Allah, the one.
This ayat proclaims the oneness of Allah. It sum up the essence of Islam and negates all forms of polytheism and idolatry. The word Ahad means one, used in Qur’an only for Allah and no one else. It also means He has no partners,associates or helpers. Worship is solely directed to Allah , for He is the only worthy of worship.
2) Allah, the eternal, the absolute
In this ayat, Allah called Himself by one of His perfect name As Samad. Samad means the eternal, the independent, the supreme provider. Allah has been referred to as As Samad, He is self sufficient, the one on whom all depends and to whom all creation turns to for fulfillment of needs and desires. Therefore while the whole world is dependent on Allah for fulfillment of its needs , He is in need of no one.
3) He begets not, nor He begotten.
This ayat states that Allah was not born, nor did He give birth . He has no beginning and no end. Allah is the creator of each and everything. Many idolaters ascribe partners as well as sons and daughters to Allah (Nauzubillah) . However, this ayat leaves no room for any uncertainty in the regards.
4) And there is none comparable to Him.
This ayat declares that Allah is beyond comparison. There is nothing comparable to Him in nature and attributes. There is none in the entire universe, nor ever was, nor ever can be, who is equal to Allah. He is unique in every aspect