According to George Sale, this chapter is held in particular veneration by Muslims, and declared, by Islamic tradition, to be equal in value to a third part of the whole Quran.

[6] Al-Ikhlas is not merely the name of this surah but also the title of its contents, for it deals exclusively with Tawhid.

⁴ wa-lam yaku l-lahū kufuwan aḥad(um)

⁴ wa-lam yaku l-lahū kufuʾan aḥad(um)

Say: He, Allah, is al-Ahad (The Unique One of Absolute Oneness, i.e., single and indivisible with absolute and permanent unity and distinct from all else, who is unique in It’s essence, attributes, names and acts, The One who has no second, no associate, no parents, no offspring, no peers, free from the concept of multiplicity or divisibility, and far from conceptualization and limitation, and there is nothing like Him in any respect).

Allah is al-Samad [ar] (The Ultimate Source of all existence, The uncaused cause Who created all things out of nothing, Who is eternal, absolute, immutable, perfect, complete, essential, independent, and self-sufficient; Who does not need to eat or drink, sleep or rest; Who needs nothing while all of creation is in absolute need of Him; The One eternally and constantly required and sought, depended upon by all existence and to whom all matters will ultimately return).

[14][15]The first three verses of Al-Ikhlas are known from a coin issued by Abd al-Malik ibn Marwan in 697 AD.

[16] In Islamic tradition, the audience of Al-Ikhlas has been variously reported to be Jewish, Christian, or pagan.

Another suggestion, especially as advocated by Angelika Neuwirth, relates this verse as representing an antithesis or a counter to the Nicene Creed based on structural corresponds between the two.

A recent proposal has compared this surah to Jacob's commentary of the Christological beliefs of the Christians of Najran in his 6th-century Letter to the Himyarites.

[17] This, in particular, resembles a Muslim tradition whereby the surah was revealed in the context of an arrival of a delegation of Christians from Najran into Muhammad's audience.

[18] In the early years of Islam, some surahs of the Quran came to be known by several different names, sometimes varying by region.

It is a short declaration of tawhid, God's absolute oneness, consisting of four ayat.

It is reported from Ubayy ibn Ka'b that it was revealed after the polytheists asked "O Muhammad!

He is the One, the Singular, Who has no peer, no assistant, no rival, no equal and none comparable to Him.