Verse [ 4] وَلَمْ يَكُن لَّهُ كُفُوًا أَحَدٌ (And equal to Him has never been any one.) The word kufuwan, as used in the original, means an 'example', a 'similar thing', 'one equal in rank and position'. Thus this verse means that there is no one in the entire universe, nor ever was, nor ever can be, who is similar to Allah, or equal in rank with Him, or resembling Him in His attributes, works and powers in any degree whatsoever.
Surah Al-Ikhlas: A Comprehensive Concept of Allah's Oneness and a complete Negation of Shirk
There were many types of people who denied the Divine Oneness, and set up partners or rivals to Allah. Surah Al-Ikhlas negates all types of such wrong belief systems, and imparts a comprehensive lesson of Divine Oneness. Among the unbelievers, several types may be identified. There is a group that denies the very existence of God [ the atheists ]. Another group believes in the existence of God, but denies that His existence is 'Necessary'. A third group believes in God's existence and in His existence as 'Necessary' but denies His attributes of perfection. A fourth group believes in God's Necessary Existence and in His attributes of perfection, but denies Oneness of God and believes in and worship more than one gods and goddesses, and thus practices polytheism. Verse [ 1] refutes vehemently all such false belief systems. Verse [ 2] refers to the practices of those who do worship Allah alone, but believe that there are also other helpers who can fulfill their needs, desires and ambitions. The Divine attribute As-samad denounces outright any such notion. A fifth group ascribes children to Allah and the phrase lam yalid [ He neither begot anyone ] repudiates this notion of theirs in the strongest terms. Allah, the Pure and Exalted, knows best!
Al-Hamdulillah
The Commentary on
Surah Al-Ikhlas
Ends here
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