All praise is due to Allah, and may exaltation and safety be granted to Muhammad, his family, his companions, and those who aid them. To proceed:
Allah, the Most High, says in meaning:
1. Say, He is Allah, [who is] One,
2. Allah, the Eternal Refuge.
3. He neither begets nor is born,
4. Nor is there to Him any equivalent. [Soorah al-Ikhlaas]
[An Explanation of Soorah al-Ikhlaas] (1)
: “Say, He is Allah, [who is] One:” Say O’ Messenger of Allah, He is Allah, the One who is singled out in worship, lordship and in His names and attributes, no one is a partner with Him in them.
: “Allah, the Eternal Refuge:” Allah is the One who is completely perfect in His noble attributes, glory, and greatness. He is the One whom the creation turn to for their needs and requests.
: “He neither begets nor is born:” He does not have a child, parent, nor wife.
: “Nor is there to Him any equivalent:” There is nothing from His creation equivalent to Him or similar to Him, not in His names, not in His attributes, and not in His actions; He is blessed, lofty, and far-removed from any imperfections.
(1) A Simplified Explanation of the Qu’raan, King Fahd Qur’aan Complex (Foreword by Saalih Aali ash-Shaykh), 604