The most fundamental basis of faith of Islam is the belief in the absolute oneness of God. Tawheed comes from an Arabic word meaning ‘oneness’ or ‘unification’. Tawheed has many depths of meaning in Islam.
The word ‘ahad’ as opposed to ‘wahid’ to depict his oneness. ‘Wahid’ is the numerical digit ‘one’ in Arabic which is divisible and can also be preceded and followed by other numbers. ‘Ahad’ depicts one in the sense of the Absolute One which cannot be divided, multiplied, preceded nor followed. By Allah using Ahad, He is implying affirmation to His Oneness, and there being none similar to Him.
The attribute As Samad is amongst other things, the One who fulfils all the needs whenever He is turned to. It also implies that He is the one who is turned to and is the Ultimate goal, thus the name Ikhlas for the sura – seeking the pleasure of Allah. However, the most appropriate of the definitions is that He is not in need of anyone, cannot be overpowered and is One on whom all depend.
This means God does not give birth and nor is he born. The act of giving birth is a creational process and thus would liken Him to creation. In the same way God is not born for being born implies one has a beginning and was created and therefore there was a time when He did not exist thus likening Him to creation.
Kufu means one who is compatible or equal in rank and status. It is used for marriage partners in relation to compatibility. Here Allah is saying that in His Ahad He is unique – none like Him