Which was revealed in Makkah

The Reason for the Revelation of this Surah and its Virtues

Imam Ahmad recorded from Ubayy bin Ka`b that the idolators said to the Prophet , "O Muhammad! Tell us the lineage of your Lord." So Allah revealed

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