الصَّمَد As-Samad (the Perfect Lord and Master upon Whom the whole of creation depends), the Lord and Master Whose control is complete, upon Whom the whole of the creation depends for its needs because of His perfection in His self, His names, His attributes and His actions. The One Who remains and never passes away, the One Who neither eats nor drinks, free of all needs.
[Source: The Ninety-Nine Names of Allaah – Dawud Burbank [Audio|En] & Transcribed PDF]
“Allāh is As-Samad” – Shaykh ibn Uthaymeen
Concerning his statement: “Allāh is As-Samad“
This is a clause of continuation, after He mentioned Al-Ahadai’yyah (the oneness), he mentioned As-Samadiyyah, and used a definite clause for both, to indicate exclusivity. That is Allah, alone, is As-Samad.
What is the meaning of As-Samad?
It is said that As-Samad means He is the Perfect One, in His Knowledge, His Power, His Wisdom, His ’Izzah (Honor and Might), His Sovereignty and in all His Attributes.
It is also said: As-Samad is the one who does not have any cavity – that is without intestines nor abdomen. That is why it is said: The Angels are Samad because they do not have cavities; they do not eat nor drink. This meaning is related from Ibn ’Abbas, may Allah be pleased with him. And this does not negate the first meaning, because it indicates His self sufficiency from all of His creation.
And it is said: As-Samad has the meaning of the Ma’ful form, that is Al-Masmudu ilaihi;He who is betaken to by the creation of their needs, with the meaning that they incline to Him and they reach out for Him, and surrender their needs to Him. So it has the meaning of the everyone is in need of.
These interpretations do not contradict one another in relation to Allah, the Mighty and Sublime, and as such we say that each of these meanings are affirmed due to the lack of contradiction among them. We interpret it with a comprehensive interpretation; we say As-Samad is the One Who is Perfect in His Attributes, the One whom all His creatures are in need of; they are dependent upon Him. Therefore, the tremendous meaning of the word As-Samad becomes clear to you. He is the One independent of any need from all other than Him, Perfect in all of What is attributed to Him, and that all other than Him is in need of Him.
If somebody says to you: “Allah rose above the Throne, does His rising above the Throne mean that He is in need of the Throne, such that if the Throne was removed, He would fall?” The answer is no! Never! Because Allah is Samad, perfect without need of the Throne. Rather the Throne, the heavens, the Kursi and all creatures are in need of Allah; He is independent of any need from them. We derive this from the word As-Samad.
If somebody asks: “Does Allah eat and drink?” I say: Never; because Allah is Samad.” With this, we recognize that the word As-Samad is a word that covers all the perfect Attributes of Allah, and it relates to all the imperfect attributes of the creatures. That is why the are in need of Allah, the Mighty and Sublime.
 Reported by Ibn Abi ’Asim in As-Sunnah (665) with a weak Chain of transmission from Ibn Abbas. It is authentically transmitted from Mujahid; “As-Samad: the one without an abdomen as is in As-Sunnah of Ibn Abi ’Asim (673) and Ibn Kathir authenticated its report from the Companion ‘Abdullah bin Buraidah.
Source : Al-’Aqidah Al-Wasitiyyah (2 Vol. Set) – Author: Shaykh Muhammad bin Salih Al-’Uthaimin – Publisher: Darussalam Publishers & Distributors