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Introduction to Ikhlaas
Which was revealed in Makkah
The Reason for the Revelation of this Surah and its Virtues

Imam Ahmad recorded from Ubayy bin Ka`b that the idolators said to the Prophet , "O Muhammad! Tell us the lineage of your Lord.'' So Allah revealed

﴿بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ ﴾

In the name of Allah, the Beneficent, the Merciful