Is it not more appropriate to use "lā an-nāfiyah" (the negating "lā") instead of "lam an-nāfiyah" (the negating "lam") in Surat al-Ikhlas, to convey absolute negation in His (the Most High) saying: "He begets not, nor is He begotten, and there is none co-equal or comparable to Him"?
The negation using "لم" (lam) in Surah Al-Ikhlas is employed to refute the belief of the polytheists regarding Allah having a father or a son in the past, which they claimed. The verses are a refutation of their statement. "And there is none comparable to Him" came to affirm the preceding negation, indicating that there is no equal or similar to Allah in His attributes and actions, and in everything else, because they alleged that this occurred in a bygone time.
Summarized from the full answer at Ftawy · reviewed Sep 2, 2026
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