Surah 39. Az-Zumar, Ayah 4

The implication is this: Since God is almighty, He can have or do anything that He wills; and so, if He wanted, He could "take unto Himself a son" (which is an allusion to the Christian doctrine of Jesus as "the son of God"). Since, however, He is "limitless in His glory" - i.e., complete in His excellence and utterly remote from all imperfection - He is ipso facto remote from the incompleteness inherent in the need of, or desire for, progeny, which logically precludes the possibility of His having a "son". (Cf. the last sentence of 6:100 and the corresponding note [88].)

It is blasphemy to say that Allah begot a son. If that were true, He should have had a wife (vi. 101), and His son would have been of the same kind as Himself; whereas Allah is one, with no one else like unto Him (cxii. 4). Begetting is an animal act which goes with sex. How can it be consistent with our conception of One Who is above all Creatures? If such a blasphemous thought were possible, as that Allah wanted some one else to help Him, He could have chosen the best of His creatures instead of lowering Himself to an animal act. But glory to Allah! He is above such things! His Unity is the first thing that we have to learn about Him. As He is Omnipotent, He requires no creatures to help Him or bring other creatures to Him.