Nasai

(1) The purpose of saying "son of Adam" is to remind the human being of his origin, so that he should feel ashamed; he was created from clay, yet he denies the power of Allah Ta'ala or considers Allah Ta'ala to be like himself.

(2) "My rejection" means the rejection of My power; furthermore, when one rejects the power, it is as if one has rejected the very Essence.

(3) "Abuse": To attribute something to someone which is not befitting for them is itself abuse, just as attributing offspring to someone who is unmarried.

Hadith Commentary:
The concept of life after death in the Hereafter is one upon which all the noble Prophets have been in agreement. The Torah, the Psalms, the Gospel, the Qur’an, and even the religious scriptures of this country (India) contain the concept of a new life after death.
Despite this, the disbelievers have always denied this belief and declared it impossible, and they have continued to present many supposed impossibilities regarding it, all of which are pure falsehoods and corrupt superstitions.
In this hadith, this belief is clarified: denying the life of the Hereafter is tantamount to denying Allah the Exalted.
The very Allah Who granted man his first existence—why would it be difficult for Him to create man again?
A similar false belief is held by the Christians, who affirm sonship for Allah.
Whereas this is a most absurd accusation against the Majesty of the Exalted Lord; Allah is free from such accusations, and to utter such absurdities and to declare Prophet ‘Isa (alayhis salam) as the son of Allah is a most egregious falsehood.
This is utterly wrong, far from reason, and sheer absurdity.
It is true:
﴿Say: He is Allah, the One (1)
Allah, the Eternal Refuge (2)
He neither begets nor is born (3)
And there is none comparable to Him (4)﴾ (Ikhlas: 1-4)

Hadith Commentary:
➊
This is a Hadith Qudsi because the Messenger of Allah (sallallahu alayhi wa sallam) attributed it to Allah, the Exalted.

➋
Insult (gali) is to ascribe something to someone that results in their humiliation and belittlement.
Since a human being needs offspring for self-display and legacy, whereas Allah, the Exalted, is free from all such defects, attributing offspring to Allah is, in effect, ascribing deficiency to Him. Likewise, saying that Allah, the Exalted, will not resurrect us is a denial of resurrection (ba‘th), the occurrence of which Allah, the Exalted, has informed us of in the Qur’an. This is tantamount to rejecting His statement.

➌
Imam Bukhari (rahimahullah) has established the chapter heading from the last sentence: that Allah, the Exalted, after ending this universe, will resurrect it again,
and He is not incapable of doing so.
And Allah knows best.

Hadith Commentary:
1.
It is narrated from Ubayy ibn Ka'b radi Allahu anhu that the polytheists said to the Messenger of Allah sallallahu alayhi wa sallam: "Tell us about the lineage of your Lord." So Allah revealed this surah: "Say: He is Allah, the One. Allah, the Self-Sufficient." ...

2.
As-Samad is the One who neither begets nor is born, because whoever is born from someone will certainly die, and whoever dies will have an inheritor. Allah will neither die nor will He have any inheritor, and there is none comparable to Him. The narrator says: The meaning of "kufu" is that there is none similar to Him, nor is there anyone equal to Him, and there is nothing like Him. (Jami' at-Tirmidhi, Tafsir al-Qur'an, Hadith: 3364)

3.
It should be clear that in this surah, all aspects of tawhid (monotheism) have been fully illuminated. The Messenger of Allah sallallahu alayhi wa sallam declared this surah to be equal to one third of the Qur'an. The reason for this is that, fundamentally, three types of issues are discussed in the Qur'an: tawhid (monotheism), risalah (prophethood), and akhirah (the Hereafter). Since this surah discusses tawhid, it has been declared equal to one third of the Qur'an. (Sahih Muslim, Salat al-Musafirin, Hadith: 1886(811))

Hadith Commentary:
This is Surah Al-Ikhlas, in which the pure monotheism (tawhid) is described and the polytheists are refuted—those who associate others with Allah. Some believe in two gods. Some ascribe offspring to Allah. Some people make saints, ascetics, prophets, and friends of Allah partners with Him in worship.
Allah, in this noble Surah, has refuted all of them and indicated pure monotheism.
The polytheists of Makkah had asked about Allah’s lineage; in response, this noble Surah was revealed.
By "kufu" is meant being of the same essence.

Hadith Commentary:
In Surah Al-Ikhlas, the purest form of monotheism (tawhid) is described, and there is a refutation of the polytheists—those who associate others with Allah. The Magians (Majus) believe in two gods. Some people ascribe offspring to Allah, while others associate saints, ascetics, prophets (alayhim as-salam), and friends of Allah (awliya) as partners with Him in worship. This surah refutes all of them.

It is stated in the Noble Qur’an:
“When Allah alone is mentioned, the hearts of those who do not believe in the Hereafter shrink with aversion, but when those other than Him are mentioned, suddenly they rejoice.” (: Az-Zumar: 45)