`Ikrimah said, "When the Jews said, `We worship `Uzayr, the son of Allah,' and the Christians said, `We worship the Messiah (`Isa), the son of Allah,' and the Zoroastrians said, `We worship the sun and the moon,' and the idolators said, `We worship idols,' Allah revealed this Surah to His Messenger (SAWS)
"Allâh-us-Samad" (The Self-Sufficient Master, Whom all creatures need, He neither eats nor drinks).
`Ikrimah reported that Ibn `Abbas said, "This means the One Who all of the creation depends upon for their needs and their requests.''
`Ali bin Abi Talhah reported from Ibn `Abbas, "He is the Master Who is perfect in His sovereignty, the Most Noble Who is perfect in His nobility, the Most Magnificent Who is perfect in His magnificence, the Most Forbearing Who is perfect in His forbearance, the All-Knowing Who is perfect in His knowledge, and the Most Wise Who is perfect in His wisdom. He is the One Who is perfect in all aspects of nobility and authority. He is Allah, glory be unto Him. These attributes are not befitting anyone other than Him. He has no coequal and nothing is like Him. Glory be to Allah, the One, the Irresistible.''
Al-A`mash reported from Shaqiq, who said that Abu Wa'il said,
(As-Samad.) is the Master Whose control is complete.''
And there is none co-equal or comparable unto Him.
(And there is none comparable to Him.) "This means He does not have a spouse.''
This is as Allah says,
He is the Originator of the heavens and the earth. How can He have children when He has no wife He created all things. (6:101) meaning, He owns everything and He created everything. So how can He have a peer among His creatures who can be equal to Him, or a relative who can resemble Him Glorified, Exalted and far removed is Allah from such a thing.
And they say: Ar-Rahman has begotten a son. Indeed you have brought forth (said) a terrible evil thing. Whereby the heavens are almost torn, and the earth is split asunder, and the mountains fall in ruins, that they ascribe a son to Ar-Rahman. But it is not suitable for Ar-Rahman that He should beget a son. There is none in the heavens and the earth but comes unto Ar-Rahman as a slave. Verily, He knows each one of them, and has counted them a full counting. And all of them will come to Him alone on the Day of Resurrection.(19:88-95)
And Allah says,
And they say: "Ar-Rahman has begotten a son. Glory to Him! They are but honored servants. They speak not until He has spoken, and they act on His command. (21:26-27)
Allah also says,
And they have invented a kinship between Him and the Jinn, but the Jinn know well that they have indeed to appear before Him. Glorified is Allah! (He is free) from what they attribute unto Him! (37:158-159)
In Sahih Al-Bukhari, it is recorded (that that the Prophet said),
(There is no one more patient with something harmful that he hears than Allah. They attribute a son to Him, while it is He Who gives them sustenance and cures them.)
Al-Bukhari also recorded from Abu Hurayrah that the Prophet said,
This is the end of the Tafsir of Surat Al-Ikhlas, and all praise and blessings are due to Allah.
In only four verses Allah (SWT) explained HIS might to the disbelievers.
When the disbelievers told the Prophet (SAWS) about the "gods" they worship, Allah (SWT) revealed this surah, thereby making it evident that what they worship are nothing but HIS creations.
Allah made this clear in this Surah that HE has no parent and no offspring.
Whatever good comes from this post is from Allah alone and any mistakes therein are mine - if found, please inform, ASAP, Insha Allah.