from al-Rabīʿ ibn Anas, from Abū al-ʿĀliyah, from Ubayy ibn Kaʿb, who reported that the polytheists said to the Messenger of Allah, may Allah bless him and grant him peace: ‘Tell us your Lord’s lineage.’ Allah then revealed:

‘Say, He is Allah, One; Allah, the Eternal Refuge,’

through to the end of the surah. He said: ‘Al-Samad is the One who neither begets nor is born; for whatever is born will die, and whatever dies will be inherited from. Allah neither dies nor is inherited from.’”

As for the explanation that He is the Master to whom people turn for their needs, this too is reported from Ibn ʿAbbās, both as his own statement and as a statement attributed to the Prophet. It appears in al-Wālibī’s transmission of Ibn ʿAbbās’s commentary. He said: “(Al-Samad) is the Master whose sovereignty is perfect.” This explanation is also well known from Abū Wāʾil, Shaqīq ibn Salamah, who said: “He is the Master whose sovereignty has reached its utmost perfection.”

Abū Ishāq al-Kūfī reported from ʿIkrimah: “Al-Samad is the One above whom there is none.” This is also reported from ʿAlī. Kaʿb al-Ahbār is reported to have said: “The One whom none of His creation can equal.” Al-Suddī is also reported to have said: “He is the One to whom people turn for what they desire, and whose aid they seek when calamities strike.”

Abū Hurayrah, may Allah be pleased with him, is reported to have said: “He is the One who needs no one, while everyone needs Him.” Saʿīd ibn Jubayr is also reported to have said: “The One who is perfect in all His attributes and actions.” Al-Rabīʿ said: “The One whom no afflictions befall.” Muqātil ibn Hayyān said: “The One in whom there is no defect.” Ibn Kaysān said: “He is the One whose qualities cannot be ascribed to anyone else.”

Abū Bakr al-Anbārī said: “There is no disagreement among linguists that al-samad is the master above whom there is none, to whom people turn for their needs and affairs.”