al-Zumar

لَوْ أَرَادَ اللَّهُ أَنْ يَتَّخِذَ وَلَداً لاصْطَفَي مِمَّا يَخْلُقُ مَا يَشَاءُ سُبْحَانَهُ هُوَ اللَّهُ الْوَاحِدُ الْقَهَّارُ

4. Had Allah willed to take an offspring [for Himself], He could have chosen whom He willed out of those whom He created. But Glory is to Him! [He is above such things]. He is Allah, the One, the All-Subjugator.

God Almighty has no [real] offspring:

nor any adopted children:

since real offspring indicate corporeality, divisibility, bearing similitude, and having a spouse, whereas He is One. He is neither divisible nor does He have similitude nor spouse. Polytheists also regarded a number of their objects of worship as Allah’s daughters. Treating of the false belief, the blessed Verse says:

At any rate, the blessed Verse is saying that having offspring is either for assistance or for spiritual intimacy. Even reflection upon such impossible supposition does not necessitate having offspring since He could select one among His noble creatures, rather than an offspring, in order to attain to such a goal. Nonetheless, He is One God Who is the eternal All-Subjugator of all things, Needless of the assistance of any entity. He is neither perturbed by anything hence His Needlessness for intimacy with anyone or anything, nor is he in need of progeny.

Consequently,

He is above having real or adopted children. As mentioned above, these ignorant and lightheaded disbelievers and polytheists considered angels to be Allah’s offspring and some of them maintained affinities between Him and jinn and at times regarded Ezra (‘Uzayr) or Jesus (‘Ïsa) as God’s sons unaware of the manifest truth that God’s need for real offspring would necessitate corporeality, divisibility (since an offspring is a part of the progenitor’s being which separates from him), bearing similitude (because of the similarity between the progenitor and the offspring), and the need for having a consort.

God Almighty is Glorified of all these. Adopting children is also due to the need for corporeal, moral intimacy, and the like and the All-Mighty and All-Subjugating God is Needless of such things. Therefore, the Most Beautiful Divine Names:

and

constitute a decisive argument against such false beliefs. It is noteworthy that the employment of the conjunction law (“if”) connoting impossible conditions makes reference to the impossible supposition of God’s adoption of children and had He any need for it, He would have no need for what they say rather He could have selected one of his chosen creatures.