[Pooya/Ali Commentary 112:1] Ahad, one in person and being, is applied to Allah alone, and signifies the one; the sole; He who has ever been one and sole; or the indivisible; or He who has no second to share in His divinity, nor in His essence, nor in His attributes. Refer to the commentary of Fatihah: 1 to 4 and Hashr: 22 to 24. Aqa Mahdi Puya says: The spirit of the absolute unity of Allah is the foundation of the structure of the religion of Allah, Islam. This surah, which explains the unity (tawhid) of Allah, was revealed to give an idea of Godhead the Holy Prophet preached. It begins with huwa (He) which refers to the known, known to all, but not identifying any one. Refer to the commentary of Fatihah: 1 and Baqarah: 255. In the Aryan creeds atma and brahma is one, therefore "I" (first person singular) is used by them to refer to the conception of the absolute. Ahad signifies the unity of His essence. He is free from compositeness. According to Imam Ali bin Husayn Zaynal Abidin samad refers to the supreme being that continues, or continues for ever, or is everlasting, or is the creator of everything of whom nothing is independent, or is dependent on no person or thing but all persons or things are dependent on Him, therefore the eternally besought by all. He cannot be described or defined as one void of any excellence, or any excellence void of Him, He is infinite.

[Pooya/Ali Commentary 112:2] (see commentary for verse 1)

[Pooya/Ali Commentary 112:3] Refer to the commentary of Baqarah: 255 and Ali Imran: 2. Anthropomorphism, the tendency to conceive God in the terms known to man, creeps in at all times and among all peoples. Nothing or no being can be separated from the infinite supreme being nor was there anything or being from which He was separated. So neither He begets nor was He begotten. Therefore there cannot be any being like to Him.

[Pooya/Ali Commentary 112:4] (see commentary for verse 3)