This word (Al-Ahad), the One, cannot be used for anyone in affirmation except Allah the Mighty and Majestic, because He is perfect in all of His attributes and actions. Concerning His saying, اللَّهُ الصَّمَدُ ﴿٢﴾ Allah As-Samad, (Glorious Quran, surah al-Ikhlas 112: 2) Ikrimah reported that Ibn Abbas said, "This means the One Who all of the creation depends upon for their needs and their requests.'' Ali bin Abi Talhah reported from Ibn Abbas, - "He is the Master Who is perfect in His sovereignty, - the Most Noble Who is perfect in His nobility, - the Most Magnificent Who is perfect in His magnificence, - the Most Forbearing Who is perfect in His forbearance, - the All-Knowing Who is perfect in His knowledge, and - the Most Wise Who is perfect in His wisdom. - He is the One Who is perfect in all aspects of nobility and authority. He is Allah SWT, glory be unto Him. These attributes are not befitting anyone other than Him. He has no coequal and nothing is like Him. Glory be to Allah, the One, the Irresistible.'' Al-A`mash reported from Shaqiq, who said that Abu Wa'il said, " الصَّمَدُ As-Samad, is the Master Whose control is complete.'' - Tafsir Ibn Kathir.

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