**Name Al-Ikhlas is not merely the name of this Surah but also the title of its contents, for it deals exclusively with Tawheed(The Oneness of Allah). The other Surahs of the Quran generally have been designated after a word occurring in them, but in this Surah the word Ikhlas has occurred nowhere. It has been given this name in view of its meaning and subject matter. Whoever understands it and believes in its teaching, will get rid of shirk (polytheism) completely. **Period of Revelation Whether it is a Makki or a Madani Surah is disputed, and the difference of opinion has been caused by the traditions which have been related concerning the occasion of its revelation. We give them below in series: 1. Hadrat Abdullah bin Masud has reported that the Quraish said to the Holy Prophet (upon whom be be peace): "Tell us of the ancestry of your Lord." Thereupon this Surah was sent down. (Tabarani). 5. Hadrat Anas has stated that some Jews of Khaiber came before the Holy Prophet (upon whom be peace) and they said: "O Abul Qasim, Allah created the angels from light, Adam from rotten clay, Iblis from the flame of fire, the sky from smoke, and the earth from the foam of water. Now tell us about your Lord (of what He is made)." The Holy Prophet (upon whom be peace) did not give any reply to this question. Then Gabriel came and he said: "O Muhammad, say to them: Huwa Allahu ahad." **Theme and Subject Matter A little consideration of the traditions regarding the occasion of the revelation of this Surah, shows what were the religious concepts of the world at the time the Holy Prophet began to preach the message of Tawheed.