In part of his discussion on surah al-Ikhlas, sheikh al-Islam ibn Taymiyah included the following words related to an overarching theme of the surah:
إن هذه السورة اشتملت على جميع أنواع التنزيه والتحميد على النفي والإثبات، ولهذا كانت تعدل ثلث القرآن. فالصمدية تثبت الكمال المنافي للنقائص. والأحدية تثبت الانفراد بذلك. ـ
This surah includes all forms of 1) declaring Allah far-removed from any imperfection and 2) praising Him by both negating negative qualities and affirming positive qualities.
It is in this vein that this surah is equal to one third of the Qur’an.
The quality of being al-Samad — free of any need while all creation is in need of Him — affirms His perfection and completeness while negating any shortcomings.
And the quality of being al-Ahad — One, Unique — affirms that He is singular and unique in that.
وكذلك إذا نزه نفسه عن أن يلد، فيخرج منه مادة الولد التي هي أشرف المواد، فلأن ينزه نفسه عن أن يخرج منه مادة غير الولد بطريق الأولى والأحرى. ـ
Likewise, when He declares Himself far-removed from having any offspring, such that He never emitted the material to make a child – which would be the best of materials -, then in doing so He is also declaring Himself all-the-more far-removed from emitting any other kinds of bodily substances that would not result in producing a child.