1. Say: „He is Allah, one and only;“
2. „Allah, the Absolute (eternally independent, from whom everything depends).“
3. „He does not produce and has not been created.“
4. „and equal to Him is none. „
(1) Say: „He is Allah, One“ This verse represents Allah’s own confirmation of His unique monotheism, His inimitable unity. Therefore the first verse is an invitation to the Prophet Muhammad, God’s blessing and peace be upon him, and to everyone who reads or recites this verse to confirm Allah’s unique unity. He is one, there is no other like Him. There are many units in this world, but they are not all unique because each unit has others that are similar to it For example, there is a Mount Everest, but there are other high mountains that are similar to it. In the case of Allah, there is no other unit that is like Him. All other units can be divided into parts, but Allah is Unique in His unity and is indivisible.
(2) „Allah the Absolute“. Allah’s uniqueness is realized in His absoluteness. All created beings have needs and are dependent on others to meet their needs. Allah does not need a single one of His creation because nothing they do can improve or benefit from His perfect state. This quality of absoluteness invites the believer to reflect on the meaning and goals of his worship. Most people pray as if they are doing God a favor. The purpose of creating man is for us to worship Allah because all human beings need to worship Him. He doesn’t need it. We humans have a need to worship and praise God, to obey His divine laws,
(3) “He does not produce and has not been created” This verse describes another aspect of the Unique Unity of Allah. False religions generally represent God in human terms by giving Him either human characteristics or human forms. This verse deals primarily with two different characteristics of humans and other living beings: that which is born, and that which is reproductive through childbirth. “He (Allah) does not begat” because there is nothing that is like Him. A child is made up of parts (sperm and egg) from the bodies of its parents, for this reason it is quite similar to its parents in its shape and properties. If God gave birth, there would be another God like Him, which already denies His uniqueness. The Almighty also rejected the idea that He had a child; the prospect of a child and offspring requires a female partner who is similar in shape to the man. Allah has also dismissed the prospect of offspring from a general point of view because it would not be appropriate because having a child would lower Him to the same level with His creatures. This answers the question of those who claim that since God is capable of anything, He may be able to have a son if He so wishes. But this is inappropriate because it would make God be like his creatures. In addition, people have children out of a need for help to survive in this material world or out of a need to continue their existence through offspring.
“And was not conceived” refutes the remark that Jesus is God. For God to be born, He would not have had to exist before, which contradicts His Divine quality of Eternal Existence.
(4) „and no one is equal to him.“ Allah ends this chapter with an affirmation of the first verse. If God is unique, nothing can be the same to him. If nothing is equal to him, then He alone is unique. If He alone is absolute and all creation needs His, nothing in creation can be like Him, if He has no offspring and has given birth to none and nothing, nothing and nobody can be equal to Him, because every created being came into existence after a period of not Existence: Every created being has something that resembles it, then it is a couple, or something that is like it, its peers, if the Creator were of one kind or another, He would have a second and his peers.
This chapter contains the genealogy and description of God the Merciful. It was revealed by Allah to reject the beliefs attributed to him by misguided people regarding his likeness, shape, origin, and descendants. For example, those who paint pictures or make statues of God claim similarity; those who worship others besides Him claim similarity; and those who attribute parts of His creation to others claim similarity. But nothing is like Him in His qualities, His rule or His divinity. For this reason, worship is due to His creatures alone.
Say (O Muhammad): “He is Allah (God), one and only; (1)
“Allah-us-Samad [Allah, the Absolute (Eternal Independent, On whom everything depends, Who is neither drinking]). (2)
“He does not produce and has not been created (3)
“ and none is equal to him. ” (4)
(Quran 112: 1-4)
(1) “Speak” – a crucial statement that you believe in and that you need to be aware of, “He is Allah (God), One”, which means the only thing is limited to him, he is the one who alone has perfection; Who has the most beautiful names and perfect highest qualities. It is unique and unreachable.
(2) “Allah-us-Samad” (Allah the Absolute Lord) that all creatures need. All residents of the upper and lower world urgently need Him. They ask Him for the things they need and implore Him in their worries, because He is perfect in His qualities, He is the All-Knowing Whose Knowledge is perfect, He is the Most Forbearable, Whose Forbearance is perfect, Most Merciful Whose mercy is perfect.
(3) And part of His perfection is “He does not produce and has not been created” because of the perfection of His wealth [He is free from all needs]
(4) “and none is equal to Him.” Neither in his name nor in his qualities or deeds. It is far from any imperfection.
So this chapter explains the unity of God.
 Tafseer al-Qur’aan al-Kareem, Juz ‚Amm, p. 354.