One, {1} Allah, the Eternal Refuge, {2}” [al-Ikhlās 1–2], declares Him free of what is impossible in both respects. His name al-Ahad (the One) excludes any likeness that is impossible for Him, while His name al-Samad (the Eternal Refuge) excludes any division and composition that are impossible for Him. These proponents of negation, however, have gone to excess in this matter and transgressed Allah’s limits, adding much falsehood to the truth. Likewise, some who affirm the divine attributes have gone to excess in affirmation and transgressed Allah’s limits, adding falsehoods to their affirmation of the truth. May Allah guide us to the straight path.

This is not the place to explain and elaborate upon the many great principles of divine oneness and faith contained in this magnificent surah. His oneness and His being the Eternal Refuge encompass the foundations of divine oneness, faith, and religion. Allah’s names and attributes are part of His religion, for His true religion accords with what He is in Himself—glory be to Him.

Since the religion in Allah’s sight is Islam, and Islam means submission to Allah alone, it has two opposites: polytheism and arrogance. The arrogant person is too proud to submit to Him, while the polytheist submits to another, even if he also submits to Allah. Thus, the meaning of al-Ahad requires exclusive devotion to Allah, which excludes polytheism, while the meaning of al-Samad requires submission to Allah alone, which excludes arrogance. For al-Samad implies that all things turn to Him and stand in need of Him.

Furthermore, Allah’s religion is one, without division, and His name al-Samad accords with its unity. Thus Allah—glorified and exalted—is the one God, and His religion is one.