Surah al-Ikhlas is Makkan. (1)
In the Name of Allah, the Most Compassionate, the Most Merciful.
“Say, ‘He is Allah, the One; Allah, the Eternal Refuge.’ (1–2)”
“Say, ‘He is Allah, the One.’” Abu al-‘Aliyah narrated from Ubayy ibn Ka‘b that the idolaters said to the Messenger of Allah, may Allah bless him and grant him peace: “Tell us the lineage of your Lord.” So Allah Most High revealed this surah. (2)
Abu Zabyan and Abu Salih narrated from Ibn ‘Abbas that ‘Amir ibn al-Tufayl and Arbad ibn Rabi‘ah came to the Prophet, may Allah bless him and grant him peace. ‘Amir said, “To what do you call us, Muhammad?” He replied, “To Allah.” He said, “Describe Him to us: is He of gold, or silver, or iron, or wood?” Thereupon this surah was revealed. Allah destroyed Arbad with a thunderbolt and ‘Amir ibn al-Tufayl with the plague; we have mentioned this in Surah al-Ra‘d. (3)
Al-Dahhak, Qatadah, and Muqatil said: Some Jewish rabbis came to the Prophet, may Allah bless him and grant him peace, and said, “Describe your Lord to us, Muhammad, so that perhaps we may believe in you. Allah has revealed His description in the Torah, so tell us: of what is He? Does He eat and drink? And who will inherit from Him?” So Allah revealed this surah. (4)