As Salamu Alaikum wa Rahmatullahi wa Barakatuhu
Surah Al-Ikhlas 
In the Name of Allah the Most Beneficent, the Most Merciful
1. Say: "He is Allah Almighty, (the) One.
2. Allahus-Samad (Allah - the Self-Sufficient Master, Whom all creatures need, He neither eats nor drinks).
3. He begets not, nor was He begotten.
4. And there is none co-equal or comparable to Him.
Its Name
It has many names, the most famous of which is Surah Al-
Ikhlas because it speaks about the pure Tawhid of Allah Almighty, Who is free from all faults, and Who has no partner.
The Subject Matter of This Surah
It discusses the perfect Qualities of Allah, the Exalted, the One qualities that are eternal. He Almighty doesn't need anyone, but all turn to Him with their needs. Far above is He from having any faults and from anyone being similar to, or like Him. This chapter refutes the Christians, who believe in the trinity, and it refutes the polytheists, who believe that He Almighty has children - far, far is Allah Almighty above the evil they attribute to Him.
Its Relation To What is Before It
Surah Al-Kafirun frees one from having any ties with all forms of disbelief and Shirk, while this Surah establishes the opposite of Shirk and disbelief - Tawhid, for indeed Allah Almighty has all perfect qualities that are eternal in their perfection, while He Almighty is free from having a partner or one who is similar to Him. That is why these two Surahs are often recited together in prayer - such as the two units of (the Sunnah prayer for) Fajr and after Tawaf, the Sunnah prayer after Maghrib, the Istikharah prayer, and the traveller's prayer.
The Virtues of this Surah
There are many Ahadith that have been related mentioning the virtues of this Surah, some of which signify that when one recites it, his reward is equal to that for reciting one-third of the Qur'an. Muslim and At-Tirmidhi recorded that Abu Hurairah (Radhi Allahu Anhu), related that Allah's Messenger (Sallallahu Alayhi wa Sallam) said:
Gather together, for I will recite to you one-third of the Qur'an.
When some people gathered, the Prophet (Sallallahu Alayhi wa Sallam) came out to them and recited:
Say: "He is Allah, (the) One."
Then he entered, and the Companions said to one another, "The Messenger of Allah (Sallallahu Alayhi wa Sallam) said, 'I will recite to you one-third of the Qur'an?" Then the Prophet (Sallallahu Alayhi wa Sallam) came out and said:
Indeed, I said that I would recite one-third of the Qur'an to you; indeed, it is equal to one-third ofthe Qur'an.
In What Context Was This Surah Revealed
Imam Ahmad, At-Tirmidhi, and Ibn Jarir (At-Tabari) recorded that Ubai bin Ka'b said that the polytheists said to the Prophet (Sallallahu Alayhi wa Sallam), "0 Muhammad, tell us of your Lord's lineage." And Allah Almighty revealed:
Say: "He is Allah, (the) One. Allahus-Samad (Allah - the Self¬Sufficient Master, Whom all creatures need, He neither eats nor drinks). He begets not, nor was He begotten. And there is none coequal or comparable to Him."
The Meanings Of Its Words
Qul Huwallahu Ahad: Say, (0 Muhammad, to the one who asks you about your Lord,) "He is Allah, the One."
Allahus-Samad: Allah is the only One Who deserves to be worshipped.
As-Samad: The Self-Sufficient Master, Whom all creatures perpetually ask to have their needs fulfilled.
Lam Yalid: He Almighty will never perish, for nothing is born except that it dies.
Wa Lam Yoolad: There was never a time that He Almighty didn't exist and then was brought into being; rather, He Almighty always was and always will be.
Wa Lam Yakullahu Kufuwan Ahad: There is none that is similar or equal to Him.
The Meaning in Summary
Allah Almighty orders us to say the following with certainty and conviction and understanding: "He is Allah, the One." For He Almighty alone is perfect; He Almighty has the Most Beautiful Names and the Most Perfect and Exalted Attributes, and His Actions are most divine - there is nothing similar or equal to Him. Everyone in the heavens and earth turns to Him Almighty to fulfill their needs, for they are most needy of Him. Indeed Allah Almighty is perfect and complete - His Knowledge is perfect and complete, His mercy is perfect and complete, and so are His other Qualities. From His perfection and completeness is that He begets not, nor was He begotten: He Almighty indeed doesn't need anyone. "And there is none equal or comparable to Him": Not in His Names, not in His Attributes, and not in His Actions, Exalted is He, Most High. This chapter deals with that category of Tawhid that relates to His Names and Attributes.
What Can Be Derived From These Verses
1. In this Surah, we learn about Allah Almighty by learning some of His Names and Attributes.
2. Tawhid and Prophethood are affirmed in this Surah.
3. It is from the greatest of falsehood to ascribe a child to Allah Almighty.
4. We must worship Allah Almighty alone, without associating any partner with Him, for He Almighty alone has the right to be worshipped by His creation.
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