Sahl was asked about sincerity (ikhlāṣ).^{1See above, p. 49, n. 42 on the meaning of ikhlāṣ. See also IT, pp. lvi–lvii for Tustarī’s emphasis on the importance of sincerity. For other references to ikhlāṣ thoughout the Tafsīr see the index.} He said:

It is insolvency (iflās),^{2The word iflās can nowadays be used for bankruptcy or insolvency. It means being stripped of everything one owns.} that is to say, the one who knows that he is insolvent has realised the truth [of his situation].

He [further] said:

With these four verses God falsified all disbelief (kufr), and all [vain] desires (ahwāʾ). It was called the Sūra of Purity [of Faith] because it contains the declaration of God’s transcendence (tanzīh), Exalted is He, above all that is not fitting for Him.

His words, Exalted is He:

Say: ‘He is God, One,

He has neither equal (kufʾ) nor likeness (mathal).

God, the Self-Sufficient, Besought of all.

He said:

The Self-Sufficient, Besought of all (al-Ṣamad) is the Master (al-Sayyid) who is resorted to for all needs (ḥawāʾij) and exigencies (ʿawāriḍ). The meaning of [al-Ṣamad] is the One who is resorted to (al-Maṣmūd ilayhi).

Then he said:

The Self-Sufficient, Besought of all is the One who has no need of food and drink.

He neither begot,

such that He appoints heirs, nor was begotten, for in that case His sovereignty (mulk) would be something temporal (muḥdath). It is also a confirmation of His unicity (waḥdāniyya), and a disavowal of His dependence on causes (asbāb), and a refutation (radd) of the disbelievers.

nor is there anyone equal to Him.’

It means: no one is comparable to Him — [taking the word kufūʾ] as having been brought forward [in the verse].