Abu Al-Aliyah narrated from Ubayy bin Ka’b:

“The idolaters were saying to the Messenger of Allah: ‘Name the lineage of your Lord for us.’ So Allah, Most High, revealed: Say: “He is Allah, the One. Allah As-Samad.” So As-Samad is ‘the One Who does not beget, nor is He begotten,’ because there is nothing born except it will die, and there is nothing that dies except that it will be inherited from, and verily. Allah, the Mighty and Sublime, does not die, nor is He inherited from. ‘And there is none comparable to Him.’ He said: ‘There is nothing similar to Him, nor equal to Him, nor is there anything like Him.’”

حَدَّثَنَا أَحْمَدُ بْنُ مَنِيعٍ، حَدَّثَنَا أَبُو سَعْدٍ، هُوَ الصَّغَانِيُّ عَنْ أَبِي جَعْفَرٍ الرَّازِيِّ، عَنِ الرَّبِيعِ بْنِ أَنَسٍ، عَنْ أَبِي الْعَالِيَةِ، عَنْ أُبَىِّ بْنِ كَعْبٍ، أَنَّ الْمُشْرِكِينَ، قَالُوا لِرَسُولِ اللَّهِ ﷺ انْسُبْ لَنَا رَبَّكَ . فَأَنْزَلَ اللَّهُ : ( قلْ هُوَ اللَّهُ أَحَدٌ * اللَّهُ الصَّمَدُ ) فَالصَّمَدُ الَّذِي لَمْ يَلِدْ وَلَمْ يُولَدْ لأَنَّهُ لَيْسَ شَيْءٌ يُولَدُ إِلاَّ سَيَمُوتُ وَلَيْسَ شَيْءٌ يَمُوتُ إِلاَّ سَيُورَثُ وَإِنَّ اللَّهَ عَزَّ وَجَلَّ لاَ يَمُوتُ وَلاَ يُورَثُ : ( لَمْ يَكُنْ لَهُ كُفُوًا أَحَدٌ ) قَالَ " لَمْ يَكُنْ لَهُ شَبِيهٌ وَلاَ عِدْلٌ وَلَيْسَ كَمِثْلِهِ شَيْءٌ " .