A Quranic Journal: Surah Ikhlas ayah 2

The Tafseer (commentary, exegis) of Ibn 'Abbaas for the verse "God! al-Samad (i.e. the Eternally Besought of all).": The Chief who is best in His Nobility. The Great one who is best in His greatness. The Tolerant One who is best in His toleration. The Omnipotent who is the best in His omnipotence, the All Knowing who is best in His knowledge. The Self which is perfect in all types of nobility and greatness - that Self is only God - the Most Revered and the Most Powerful. He alone has these qualities for they do not apply to anyone save Him. No one is equal to Him and no one is like Him. The Tafseer is also as follows: The Self who has no fear, around whom all creatures turn and Whom they seek after for all their needs and actions.

Affirmation in the Oneness negates all forms of polytheism and similitude. Affirmation of all the meanings of al-Samad includes all the noble Names and the most exalted Attributes. This is the Tawheed of Affirmation.