Al-Khattābī said:

“The soundest interpretation is that He is the Master to whom people turn for their needs, because the word’s derivation supports this. The basic meaning of samad is ‘seeking.’ One says, usmud samda fulān, meaning, ‘Head towards so-and-so.’ Thus, al-Samad is the Master to whom people turn in their affairs and whom they seek for their needs.”

Qatādah said: “Al-Samad is the One who remains after His creation.” Mujāhid and Mu'mar said: “He is the Everlasting.” Al-Khattābī and Abū al-Faraj Ibn al-Jawzī classified the interpretations into four: these two and the two mentioned earlier. We shall explain, Allah willing, that His remaining and everlastingness belong to the perfection of His being al-Samad. Murrah al-Hamdānī is reported to have said: “He is the One who neither deteriorates nor perishes.”

He is also reported to have said:

“He is the One who decrees whatever He wills and does whatever He wishes. None can overturn His judgment or repel His decree.”

Ibn 'Atā' said:

“He is the One who transcends coming into being and passing away.”

He also said:

“Al-Samad is the One upon whom no effect appears from what He has brought forth.” He means His words:

“Nor did any weariness touch Us.”

Al-Husayn ibn al-Fadl said: “He is the Pre-eternal, without beginning.” Muhammad ibn 'Alī al-Hakīm al-Tirmidhī said: “He is the First without number, the Everlasting without an end, and the One who stands without support.” He also said: “Al-Samad is the One whom eyes cannot perceive, whom thoughts cannot encompass, and whom the farthest regions cannot reach. Everything with Him has its appointed measure.”

It has also been said:

“He is the One exalted above resemblance to those who fashion images.” It has also been said that the name signifies the exclusion of divisibility and composition from His essence. This is the view of many practitioners of speculative theology. It has also been said: “He is the One whose manner of being minds have despaired of discovering.” Likewise, it has been said: “He is the One whose descriptions cannot be comprehended in their true reality