Then Allah says,

[لَمْ يَلِدْ وَلَمْ يُولَدْ - وَلَمْ يَكُنْ لَّهُ كُفُواً أَحَدٌ ]

(He begets not, nor was He begotten. And there is none comparable to Him.) meaning, He does not have any child, parent or spouse. Mujahid said,

[وَلَمْ يَكُنْ لَّهُ كُفُواً أَحَدٌ ]

(And there is none comparable to Him.) "This means He does not have a spouse.'' This is as Allah says,

[بَدِيعُ السَّمَـوَتِ وَالاٌّرْضِ أَنَّى يَكُونُ لَهُ وَلَدٌ وَلَمْ تَكُنْ لَّهُ صَـحِبَةٌ وَخَلَقَ كُلَّ شَىْءٍ]

(He is the Originator of the heavens and the earth. How can He have children when He has no wife He created all things.) (6:101) meaning, He owns everything and He created everything. So how can He have a peer among His creatures who can be equal to Him, or a relative who can resemble Him Glorified, Exalted and far removed is Allah from such a thing. Allah says,

[وَقَالُواْ اتَّخَذَ الرَّحْمَـنُ وَلَداً - لَقَدْ جِئْتُمْ شَيْئاً إِدّاً - تَكَادُ السَّمَـوَتُ يَتَفَطَّرْنَ مِنْهُ وَتَنشَقُّ الاٌّرْضُ وَتَخِرُّ الْجِبَالُ هَدّاً - أَن دَعَوْا لِلرَّحْمَـنِ وَلَداً - وَمَا يَنبَغِى لِلرَّحْمَـنِ أَن يَتَّخِذَ وَلَداً - إِن كُلُّ مَن فِى السَّمَـوَتِ وَالاٌّرْضِ إِلاَّ آتِى الرَّحْمَـنِ عَبْداً - لَّقَدْ أَحْصَـهُمْ وَعَدَّهُمْ عَدّاً - وَكُلُّهُمْ ءَاتِيهِ يَوْمَ الْقِيَـمَةِ فَرْداً ]

(And they say: Ar-Rahman has begotten a son. Indeed you have brought forth (said) a terrible evil thing. Whereby the heavens are almost torn, and the earth is split asunder, and the mountains fall in ruins, that they ascribe a son to Ar-Rahman. But it is not suitable for Ar-Rahman that He should beget a son. There is none in the heavens and the earth but comes unto Ar-Rahman as a slave. Verily, He knows each one of them, and has counted them a full counting. And all of them will come to Him alone on the Day of Resurrection.) (19:88-95) And Allah says,

[وَقَالُواْ اتَّخَذَ الرَّحْمَـنُ وَلَداً سُبْحَانَهُ بَلْ عِبَادٌ مُّكْرَمُونَ - لاَ يَسْبِقُونَهُ بِالْقَوْلِ وَهُمْ بِأَمْرِهِ يَعْمَلُونَ ]

(And they say: "Ar-Rahman has begotten a son. Glory to Him! They are but honored servants. They speak not until He has spoken, and they act on His command.) (21:26-27) Allah also says,

[وَجَعَلُواْ بَيْنَهُ وَبَيْنَ الْجِنَّةِ نَسَباً وَلَقَدْ عَلِمَتِ الجِنَّةُ إِنَّهُمْ لَمُحْضَرُونَ ]

سُبْحَـنَ اللَّهِ عَمَّا يَصِفُونَ-]

(And they have invented a kinship between Him and the Jinn, but the Jinn know well that they have indeed to appear before Him. Glorified is Allah! (He is free) from what they attribute unto Him!) (37:158-159) In Sahih Al-Bukhari, it is recorded (that that the Prophet said),

«لَا أَحَدَ أَصْبَرُ عَلَى أَذًى سَمِعَهُ مِنَ اللهِ، يَجْعَلُونَ لَهُ وَلَدًا، وَهُوَ يَرْزُقُهُمْ وَيُعَافِيهِم»

(There is no one more patient with something harmful that he hears than Allah. They attribute a son to Him, while it is He Who gives them sustenance and cures them.) Al-Bukhari also recorded from Abu Hurayrah that the Prophet said,

«قَالَ اللهُ عَزَّ وَجَلَّ: كَذَّبَنِي ابْنُ آدَمَ وَلَمْ يَكُنْ لَهُ ذَلِكَ، وَشَتَمَنِي وَلَمْ يَكُنْ لَهُ ذَلِكَ، فَأَمَّا تَكْذِيبُهُ إِيَّايَ فَقَوْلُهُ: لَنْ يُعِيدَنِي كَمَا بَدَأَنِي، وَلَيْسَ أَوَّلُ الْخَلْقِ بِأَهْوَنَ عَلَيَّ مِنْ إِعَادَتِهِ، وَأَمَّا شَتْمُهُ إِيَّايَ فَقَوْلُهُ: اتَّخَذَ اللهُ وَلَدًا، وَأَنَا الْأَحَدُ الصَّمَدُ، لَمْ أَلِدْ وَلَمْ أُولَدْ، وَلَمْ يَكُنْ لِي كُفُوًا أَحَد»

(Allah the Mighty and Majestic says, "The Son of Adam denies Me and he has no right to do so, and he abuses Me and he has no right to do so. In reference to his denial of Me, it is his saying: `He (Allah) will never re-create me like He created me before.' But the re-creation of him is easier than his original creation. As for his cursing Me, it is his saying: `Allah has taken a son.' But I am the One, the Self-Sufficient Master. I do not give birth, nor was I born, and there is none comparable to Me.'') This is the end of the Tafsir of Surat Al-Ikhlas, and all praise and blessings are due to Allah.