He created knowledge for Himself. Rather, we say that He has always been All-Knowing, All-Powerful, and Sovereign, without saying when or how.’”

This is further clarified by the occasions for the revelation of this surah mentioned by the Quranic commentators, which support this understanding. They mention several occasions.

The first is the previously cited report from Ubayy ibn Ka'b that the polytheists said to the Messenger of Allah, may Allah bless him and grant him peace, “Tell us the lineage of your Lord.” Then this surah was revealed.

The second is the report:

“'Āmir ibn al-Tufayl said to the Prophet, may Allah bless him and grant him peace, ‘To what are you calling us, O Muhammad?’ He replied, ‘To Allah.’ He said, ‘Then describe Him to me. Is He made of gold, silver, or iron?’ Then this surah was revealed.”

This was narrated from Ibn 'Abbās through Abū Zabyān and Abū Sālih, both reporting from him.

The third is that some Jews said this, asking, “Of what kind is He? From whom did He inherit the world, and to whom will He bequeath it?” Then this surah was revealed. This was stated by Qatādah and al-Dahhāk. Al-Dahhāk, Qatādah, and Muqātil said:

“Some Jewish rabbis came to the Prophet, may Allah bless him and grant him peace, and said, ‘O Muhammad, describe your Lord to us, so that perhaps we may believe in you. Allah revealed His description in the Torah, so tell us about Him. Of what is He made, and of what kind is He? Is He made of gold, copper, brass, iron, or silver? Does He eat and drink? From whom did He inherit the world, and to whom will He bequeath it?’ Then Allah revealed this surah.”

It is devoted exclusively to describing Allah.