﴿ مَا كَانَ لِلَّهِ أَن يَتَّخِذَ مِن وَلَدٍۢ ۖ سُبْحَٰنَهُۥٓ ۚ إِذَا قَضَىٰٓ أَمْرًۭا فَإِنَّمَا يَقُولُ لَهُۥ كُن فَيَكُونُ ﴾

“It is not conceivable that God should have taken unto Himself a son: limitless is He in His glory! When He wills a thing to be, He but says unto it "Be" -and it is!”

(It befitteth not (the Majesty of) Allah that He should take unto Himself a son Glory be to Him!) Allah absolves Himself from taking a son or partner. (When He decreeth a thing) when He wants to create a son without a father, (He saith unto it only: Be! and it is) a son without a father, just like Jesus.