He neither begets nor is born. This verse negates two of the most persistent errors in the history of theology: that God had offspring (as believed in some traditions) or that God was Himself born or generated (as implied by certain cosmological philosophies). Both 'begetting' and being begotten imply dependence, limitation, and corporeality — none of which can apply to the Absolute. The divine reality is entirely free from the categories of generation and dependency that characterize the created order.

— Reflection, TathirQuran reflection — pending scholarly review