Allah SWT is One and Indivisible. He SWT is the sustainer of all of creation and is independent and free from any need. He SWT is self-sufficient, the most High and the most Wise. Allah SWT has no partner or lineage, there are no parents and no offspring or no partners with Allah SWT. He neither begets nor is begotten. He SWT is entirely unique with no comparison to His might, knowledge, wisdom, power, authority and there is no other deity in creation worthy of worship or existence.
Allah SWT having no partner shows that there is no equal to Him. Allah is ever living and cannot die, He SWT is the sole reason for the existence of all of creation. He SWT is the Creator and sustainer of all space, time, life and matter and brought all this into existence through his Divine will, power and authority.
As Allah SWT has no partner He is entirely free from any lineage. He SWT neither has parents nor any children or offspring. People inquired from the Prophet Muhammad Peace be upon him to tell us the lineage of Allah. So Allah SWT revealed these sublime verses of Surah Ikhlas, that Allah is One the indivisible, He is the sustainer of all life, He begets no nor is begotten and there is no one comparable to Him.
People deny and insult Allah SWT, by saying when we die we will not be resurrected and brought back to life again, this is denying Allah SWT. As for those who insult Allah SWT they say that Allah has a son that is comparable or has part of the power, will and authority over the creation when no man has that power and there are no other deities except for only Allah. Meaning it is a great insult to Allah SWT to attribute divinity to some aspect of creation particularly a person which can result in the sky wanting to split apart, the earth to rent asunder and the mountains want to crumble at this heavy insult to Allah SWT. It is only due to the people of Tawhid that still declare the Oneness of Allah and the creatures in submission to the Oneness of Allah that the entire fabric of creation has not been torn apart.
The entire creation except for some of mankind recognize there is only One deity worthy of worship and that is Allah SWT. Even the trees, rocks and mountains recognize that only Allah is the Creator and One worthy of worship. This revelation of Surah Ikhlas was sent in response to the Jews, Christians, Zorastrians and idol worshipping pagans who each one of them took some person, sun, moon or idol as a deity for worship instead of Allah SWT.
Allah SWT is the master who is complete in sovereignty over the entire creation of the heavens and the earth. He SWT is perfect in every aspect, worthy of all praise and gratitude and is the greatest to exist and is perfect in every aspect of knowledge, wisdom, power and authority. Allah is free from any imperfection and these attributes are only befitting for Allah SWT.
Allah SWT is One and there is no one like Him.