(1–4) “In the name of Allah, the Most Compassionate, the Most Merciful. Say, ‘He is Allah, the One * Allah, the Eternal Refuge * He neither begets nor is born * and none is comparable to Him.’”

That is: “Say” this with unwavering certainty, believing it and understanding its meaning. “He is Allah, the One”—that is, absolute oneness belongs to Him alone. He is the One, uniquely perfect, who possesses the Most Beautiful Names, the loftiest and most perfect attributes, and sacred acts. He has neither peer nor equal.

“Allah, the Eternal Refuge”—that is, the One to whom all turn for every need. The inhabitants of the heavenly and earthly realms are utterly dependent upon Him. They ask Him to fulfill their needs and turn to Him in their momentous affairs, for He is perfect in His attributes: the All-Knowing, whose knowledge is perfect; the Most Forbearing, whose forbearance is perfect; and the Most Merciful, who [is perfect in His mercy, whose mercy] encompasses all things. The same applies to all His other attributes. Among the aspects of His perfection is that “He neither begets nor is born,” because of His perfect self-sufficiency, “and none is comparable to Him”—neither in His names, His attributes, nor His acts, ﵎.

Thus, this surah comprises the affirmation of Allah’s oneness in His names and attributes.

Commentary on Sūrat al-Falaq
[It is] a Meccan surah