Tafsir Ibn Kathir (abridged)
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
بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ
In the name of Allah, the Beneficent, the Merciful
Similar was recorded by At-Tirmidhi and Ibn Jarir and they added in their narration that he said,
الصَّمَدُ
(As-Samad) is One Who does not give birth, nor was He born, because there is nothing that is born except that it will die, and there is nothing that dies except that it leaves behind inheritance, and indeed Allah does not die and He does not leave behind any inheritance.
Continue reading the tafsir of ayahs 1–4