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, 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,
As-Samad, is the Master Whose control is complete."
Allah is Above having Children and procreating
Then Allah says,
لَمْ يَلِدْ وَلَمْ يُولَدْ