Explanation:

اللَّهُ  – Laam of Allah Muffakhm Laam because is preceded by Fatha .

أَحَدٌ   – Qalqalah in (د) , There are five Qalqalah Letters ( ق – ط- ب- -ج – د ) .

الصَّمَدُ  – Laam is Shimsyyia, There are 14 letters if Laam Definition is Followed by one of them should not pronounce it.

يَكُنْ لَهُ   –  Noon Sakinah is Followed by (

ل – ر ) the Rule will be Idgham without Ghonnah.

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كُفُوًا أَحَدٌ  – Ithaar Halqe because Tanween is followed by Hamza – It means to pronoun Tanween Clearly in Tajweed six Ithaar Halqe Letters ( ء – ه -ع – ح -غ – خ ).

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4-Surah Al Ikhlas  translation ( Tafseer ) :

      Say, “He is Allah, the One.                        (قُلْ هُوَ اللَّهُ أَحَدٌ ( ١

   Allah, the Absolute.                                  (اللَّهُ الصَّمَدُ ( ٢

  He begets not, nor was He begotten.        (3)  لَمْ يَلِدْ وَلَمْ يُولَدْ

And there is nothing comparable to Him.      (4) وَلَمْ يَكُنْ لَهُ كُفُوًا أَحَدٌ

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