In the name of Allah, the Beneficent, the Merciful
Say (O Muhammad (SAW)): 
: "He is Allâh, (the) One. (1) "Allâh-us-Samad [Allâh the Self-Sufficient Master, Whom all
creatures need, (He neither eats nor drinks)]. (2) "He begets not, nor was He begotten;[] (3) "And there is none co-equal or comparable unto Him." (4)
Interpretation
(1) Which means "Say" a decisive statement which you believe in and be aware of, "He is Allah, (the) One" which means, the oneness is confined in him, he is the one who posses alone perfection, Who has the most beautiful names, and perfect supreme attributes, holy deeds. He is unexampled and matchless.
(2) "Allah-us-Samad" [Allah the Self-Sufficient Master] whom all creatures need, All the habitants of the upper and lower world are in utmost need of him. They ask him for their needs, and seek him for their concerns, because He is perfect in his attributes, He is the all-knowing whose knowledge is perfect, He is the most-forbearing whose forbearance is perfect, the most-merciful whose mercy is perfect and embraces all thing and as well all his attributes.
(3) And of his perfection that"He begets not, nor was He begotten" due to the perfection of his opulence [freedom of all needs]
(4) "And there is none co-equal or comparable unto Him." Neither in his names and attributes nor in his deeds. So this surat establishes the oneness of God.
Hob AL-eslam
5/10/2009