Themes and purpose:

This Meccan surah is the definitive statement of Islamic Monotheism. Its purpose is to describe Allah's nature, asserting His absolute Oneness, His status as the Eternal Refuge, His independence from parentage, and His unparalleled nature, thereby purifying belief from all forms of shirk.

Context of Revelation:

Era: Makkan according to the majority, as it establishes the core principle of Monotheism central to the early message.

Context: The surah was revealed when the Quraysh asked the Prophet (ﷺ) to "describe the lineage" of his Lord. It also serves as a general answer to similar questions posed by Jewish scholars and other groups, though the correct time of revelation places the initial query with the Quraysh in Makkah.

Chronology: It is counted as the 22nd surah in the order of revelation, revealed after Sūrat al-Nās and before al-Najm.

Name and Ayah Count:

Name: This surah is famed for having over twenty names, including "Sūrat Qul Huwa Allahu Aḥad" (Say, He is Allah, [the] One) and "Sūrat al-Ṣamad" (The Eternal Refuge), based on the opening and the name in ayah 2, respectively. The most famous name is "Sūrat al-Ikhlāṣ" (Sincerity/Purity of Faith), reflecting the theme; similarly, "Sūrat al-Tawḥīd" (Monotheism) and "Sūrat al-Asās" (The Foundation).

Virtue: It is explicitly stated by the Prophet (ﷺ) to equal one-third of the Quran in merit.

Verse Count: 4 ayahs (Madinah/Kūfah/Baṣrah) or 5 (Makkah/Shām).

Surah Overview:

Establishing the absolute oneness of Allah, negating all duality or partnership. [1]
Affirming that Allah is the Eternal Refuge, the one to whom all creation turns for their needs, and who has no needs Himself. [2]
Declaring Allah's absolute transcendence by negating both begetting and being begotten. [3]
Negating any comparison by affirming that no one is equal or comparable to Him. [4]