Tafsir of Al-Ikhlas 112:1-4

{He} is the pronoun of the matter (ḍamīr al-sha’n), and {Allah is One} is the matter itself, similar to your saying: "He is Zayd, departing." It is as if it were said: "The matter is this: that Allah is One, having no second."

If you ask: "What is the grammatical position of 'He'?" I say: It is in the nominative case as an initial (mubtada’), and the sentence following it is the predicate (khabar).

If you ask: "A sentence serving as a predicate must contain a reference back to the initial; where is that reference?" I say: This sentence functions like the singular in your saying, "Zayd is your servant," in that it is the initial in meaning. That is, the statement {Allah is One} is the "matter" which the pronoun refers to. This is not like "Zayd, his father is departing," because there, Zayd and the sentence indicate two different meanings, so a connector is necessary.

Ibn Abbas narrated: The Quraysh said, "O Muhammad, describe to us your Lord whom you call us to." So this was revealed. Meaning: The One you asked me to describe is Allah. {One} is a substitute (badal) for the word "Allah." Or, it is based on "He is One," where it means "unique," originally waḥd.

Abdullah and Ubayy recited: "He is Allah, One" without {Say}. In a recitation by the Prophet (ﷺ): "Allah is One" without {He is}. It is said that whoever recites "Allah is One" has recited the equivalent of the Quran. Al-A‘mash recited: "Say, He is Allah, the Unique." It has also been recited as "One, Allah" without tanwīn, dropping it because of the meeting with the definite article al-. Similar to this is: wa-lā dhākiran Allāha illā qalīlā (and remembering Allah but little). The better reading is with tanwīn, and it is vocalized with a kasra to avoid the meeting of two vowelless letters.

{The Eternal Refuge (al-Ṣamad)} is a verbal form with the meaning of a passive participle (maf‘ūl), derived from ṣamada ilayhi (he intended/sought him). He is the Master who is sought in times of need. The meaning is: He is Allah, whom you know and acknowledge as the Creator of the heavens and the earth and your Creator. He is One, unique in divinity, with no partner therein. He is the One to whom every creature turns, and they cannot do without Him, while He is free of need for them.

{He neither begets} because He has no equal, such that there could be a companion of His own kind to procreate with. This meaning is indicated by His saying: {How can He have a son when He has no companion?} (Al-An‘am: 101).

{Nor is He begotten} because every begotten thing is originated and is a body, while He is Eternal, with no beginning to His existence, and He is not a body.

{Nor is there to Him any equivalent} means: none resembles Him and none is like Him. It may also be derived from kafā’ah (suitability) in marriage, negating the existence of a companion.

They asked him to describe Him, so He revealed to him what contains His attributes. His saying {He is Allah} is a pointer to the One who is the Creator and Originator of all things. Within this is the description that He is Powerful and All-Knowing, for creation necessitates power and knowledge, as it occurs with the utmost precision, order, and consistency. In this is also the description that He is Living, All-Hearing, and All-Seeing.

His saying {One} is a description of Oneness and the negation of partners. His saying {The Eternal Refuge} is a description that there is none but Him who is needed, and if there is none but Him who is needed, then He is Self-Sufficient. In His being Self-Sufficient while being All-Knowing, it follows that He is Just and does not commit evil, due to His knowledge of the ugliness of evil and His knowledge of His independence from it.

His saying {Nor is He begotten} is a description of Eternity and Primacy. His saying {He neither begets} is a negation of likeness and homogeneity. His saying {Nor is there to Him any equivalent} is a confirmation of that and a final judgment.

If you ask: "Eloquent Arabic speech requires that a prepositional phrase (ẓarf) which is not 'stable' (mustaqirr) be placed at the end, not the beginning, and Sibawayh has stipulated this in his book; why then is it placed at the beginning in the most eloquent and grammatically perfect speech?"

I say: This speech was brought forth to negate equivalence from the Essence of the Creator (Exalted is He). This meaning is the focus and center of this prepositional phrase; therefore, it was the most important and significant thing, and the most deserving of being placed at the beginning.

It has been recited as kufu’an with a ḍamma on the kāf and fā’. And with a ḍamma on the kāf and a kasra on it, with the fā’ being vowelless.

If you ask: "Why is this Surah the equivalent of the entire Quran, despite its brevity and the closeness of its ends?"

I say: There is a reason why those who are honored are honored, and that is nothing but its containment of the attributes of Allah (Exalted is He), His justice, and His Oneness. It is sufficient evidence to acknowledge its merit and the truthfulness of the Prophet (ﷺ) regarding it. The science of Tawhid (Oneness) holds a high place with Allah. How could it be otherwise, when knowledge follows the known? It is honored by the honor of the known and lowered by its baseness. The "known" of this science is Allah (Exalted is He), His attributes, and what is permissible and impermissible regarding Him. What, then, do you think of the nobility of its rank, the majesty of its position, its superiority over every science, and its seizing of the lead? Whoever disparages it does so because of the weakness of his knowledge of the "known," his lack of reverence for Him, his emptiness of fear of Him, and his distance from considering his final outcome.

O Allah, gather us in the company of those who know You, work for You, speak of Your justice and Oneness, and fear Your warning.

It is called the Surah of the Foundation (al-Asās) because it contains the principles of the religion. Ubayy and Anas narrated from the Prophet (ﷺ): "The seven heavens and the seven earths were founded upon 'Say, He is Allah, One'." Meaning: They were not created except to be signs of the Oneness of Allah and the knowledge of His attributes, which this Surah has articulated.

From the Messenger of Allah (ﷺ): He heard a man reciting "Say, He is Allah, One," and he said: "It has become mandatory." It was said: "O Messenger of Allah, what has become mandatory?" He said: "Paradise has become mandatory for him."