Translated from Ustadz Firanda Andirja's Indonesian commentary (Bekal Islam). Quoted verses, hadith and duas keep their Arabic; where the commentary gave its own Indonesian rendering of them, that rendering is not translated and is marked [translation not shown].
Saying this word of tawhid is recommended for a person who is ill and close to death. This word is an acknowledgement that Allah alone is the only One who deserves to be worshipped, and it is the word a Muslim hopes will be the last he says before he dies.