On the authority of Abū Hurayrah — may Allah be pleased with him — in a narration traced back to the Prophet ﷺ: “Allah the Exalted said, ‘I am the One most free of need of any partner. Whoever performs a deed in which he associates someone else with Me, I abandon him and his act of association.’” Recorded by Muslim (1).
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“I am the One most free of need of any partner”: that is, I have no need for anyone to share with Me, nor for any deed that contains polytheism.
“Associates someone else with Me in it”: meaning, he intends with his deed someone other than Me from among the created beings.
“I abandon him and his act of association”: I do not accept his deed; rather, I leave it to that other for whose sake he performed it.

Overall meaning of the ḥadīth: The Prophet ﷺ relates from his Lord — this is therefore a ḥadīth qudsī — that Allah disavows any deed in which another is given a share, whether through ostentation or otherwise, for He accepts only what is done purely for His sake.

Reason for its inclusion in this chapter: it demonstrates that any deed tainted by ostentation or any other form of shirk is not accepted.

Benefits derived:
1- A warning against shirk in all its forms, for it prevents a deed from being accepted.
2- The obligation to render every act of worship sincerely for Allah, free from all traces of association.
3- Affirmation of Allah’s attribute of absolute self-sufficiency.
4- Affirmation that Allah speaks.