Let's have a short review on Surah Ikhlas -

ﺑِﺴْﻢِ ﺍﻟﻠَّﻪِ ﺍﻟﺮَّﺣْﻤَٰﻦِ ﺍﻟﺮَّﺣِﻴﻢِ
Bismillah hir rahman nir raheem.

ﻗُﻞْ ﻫُﻮَ ﺍﻟﻠَّﻪُ ﺃَﺣَﺪ
Qul huwal laahu ahad

Say, ˹O Prophet,˺ “He is Allah—One ˹and Indivisible˺

ﺍﻟﻠَّﻪُ ﺍﻟﺼَّﻤَﺪ.
Allah hus-samad

Allah—the Sustainer ˹needed by all˺

ﻟَﻢْ ﻳَﻠِﺪْ ﻭَﻟَﻢْ ﻳُﻮﻟَﺪ ْ
Lam yalid wa lam yoolad.

He has never had offspring, nor was He born.

ﻭَﻟَﻢْ ﻳَﻜُﻦْ ﻟَﻪُ ﻛُﻔُﻮًﺍ ﺃَﺣَﺪ ٌ
Wa lam yakul-lahoo kufuwan ahad

And there is none comparable to Him.

Have you noticed a thing? There is only one 'إر' in this surah. And that is in the word ﻳَﻠِﺪْ (yalid) in the third verse. But, the question is why?

If you count before and after the word ﻳَﻠِﺪْ (yalid) excluding the letter 'إر', you will get 23 letters each before and after إر. That is, you will get 23 letters in front of the word ﻳَﻠِﺪْ(Yalid) & 23 letters behind it.

Did you understand the meaning?? In this surah, the identity of Allah has been highlighted. We know that there are 46 Chromosomes in our body cells, half of which comes from the Mother and the other half from the Father. Since Allah is neither male nor female, He has kept Himself from these 23 pairs or 46 attributes.

ﻟَﻢْ ﻳَﻠِﺪْ ﻭَﻟَﻢْ ﻳُﻮﻟَﺪ ْ

Lam yalid wa lam yoolad.

He has never had offspring, nor was He born.

That is, Allah is in a position that has '23' on both sides but He is completely free from it.