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﴾2﴿ Allah hus-samad
﴾3﴿ Lam yalid wa lam yoolad
﴾4﴿ Wa lam yakul-lahoo kufuwan ahad

﴾2﴿ Allah Almighty is self-sufficient and independent of all needs
﴾3﴿ He has no offspring, nor was He begotten
﴾4﴿ And there is none comparable to Him

[2] This proves the oneness of the attributes of Allah, the Most High, and refutes those who believe that while Allah is indeed the Creator of everything, He cannot fulfill all needs or requires assistance in creation. This misconception is removed by the statement "Allah, the Eternal Refuge" (اللَّهُ الصَّمَدُ). There are many interpretations of "As-Samad" by scholars.
1. Ibn Al-Anbari stated that there is no disagreement that As-Samad refers to a leader above whom none exists and to whom all creation turns for their needs and requests.
2. According to a narration from Abu Huraira (may Allah be pleased with him), As-Samad means the One who is self-sufficient and upon whom everything depends.
3. Ibn Kathir, quoting Al-Tabarani, affirmed that all these interpretations are correct and refer to Allah, the Lord of the Worlds. These meanings summarize into two attributes: Absolute self-sufficiency, meaning He is completely independent. Being the One to whom all creation turns for their needs, whether by natural compulsion or conscious choice.
[3] This passage affirms the oneness of Allah’s negative attributes (صفات سلبیه), meaning He is free from all deficiencies. These deficiencies, which contradict divinity, include:
1. Neediness
2. Division and composition
3. Likeness and resemblance to creation
All of these are negated in the upcoming verses. This verse refutes the polytheists who believe that Allah has sons or daughters, whether they are from the People of the Book or otherwise. It also rejects those who claim: "While Allah is indeed the fulfiller of all needs and is self-sufficient, He has deputies who manifest His attributes, and certain tasks have been assigned to them. Therefore, we direct some of our needs to them." In response to such beliefs, it is stated: "He neither begets nor is born" (لَمْ يَلِدْ وَلَمْ يُولَدْ).
(Question): No one in our knowledge believes that Allah is born, so what is the benefit of negating it?
(Answer):
1. It is possible that in some part of the world, people hold such a belief, comparing Allah to their deities, who are born, created, or fashioned. Even if we are unaware of it, refuting such an analogy is necessary.
2. When affirming Tawhid (Oneness of Allah), it is essential to negate all potential forms of polytheism, whether someone believes in them or not.
3. Just as "begetting" has been negated in both its literal and figurative sense, the same applies to "being begotten." Literally, Allah has no parent. Figuratively, Allah has no superior upon whom He depends. The concept of figurative parenthood implies dominance over Allah or that Allah needs another being, similar to how polytheists believe in an independent intercession (shafa‘ah qahriyyah) without Allah’s permission. For this reason, Surah Al-Isra (17:111) also negates the idea of Allah having a guardian (wali).
[4] The word "كُفُوًا" is a general term that encompasses meanings such as similar, equal, alike, identical, equivalent, and counterpart. This word is used to negate all these possibilities—meaning that in species, type, category, attributes, form, and shape, there is no equivalent to Allah. The word "أَحَدٌ" (Ahad), according to linguists, is used specifically for beings with souls and intellect. This means that no prophet, saint, angel, jinn, or human can be equal to Allah. Thus, idols and all non-living entities are even more incapable of being a counterpart to Him.