We derive the universal relations for an ultracold two-component Fermi gas with a spin-orbit coupling (SOC) ${\ensuremath{\sum}}_{\ensuremath{\alpha},\ensuremath{\beta}=x,y,z}{\ensuremath{\lambda}}_{\ensuremath{\alpha}\ensuremath{\beta}}{\ensuremath{\sigma}}_{\ensuremath{\alpha}}{p}_{\ensuremath{\beta}}$, where ${p}_{x,y,z}$ and ${\ensuremath{\sigma}}_{x,y,z}$ are the single-atom momentum and Pauli operators for pseudospin, respectively, and the SOC intensity ${\ensuremath{\lambda}}_{\ensuremath{\alpha}\ensuremath{\beta}}$ could take an arbitrary value. We consider the system with an $s$-wave short-range interspecies interaction, and ignore the SOC-induced modification for the value of the scattering length. Using the first-quantized approach developed by Tan [S. Tan, Phys. Rev. Lett. 107, 145302 (2011)], we obtain the short-range and high-momentum expansions for the one-body real-space correlation function and momentum distribution function, respectively. For our system these functions are a $2\ifmmode\times\else\texttimes\fi{}2$ matrix in the pseudospin basis. We find that the leading-order ($1/{k}^{4}$) behavior of the diagonal elements of the momentum distribution function, i.e., ${n}_{\ensuremath{\uparrow}\ensuremath{\uparrow}}(\mathbf{k})$ and ${n}_{\ensuremath{\downarrow}\ensuremath{\downarrow}}(\mathbf{k})$, are not modified by the SOC. However, the SOC can significantly modify the large-$k$ behaviors of the distribution difference $\ensuremath{\delta}n(\mathbf{k})\ensuremath{\equiv}{n}_{\ensuremath{\uparrow}\ensuremath{\uparrow}}(\mathbf{k})\ensuremath{-}{n}_{\ensuremath{\downarrow}\ensuremath{\downarrow}}(\mathbf{k})$ as well as the nondiagonal elements of the momentum distribution function, i.e., ${n}_{\ensuremath{\uparrow}\ensuremath{\downarrow}}(\mathbf{k})$ and ${n}_{\ensuremath{\downarrow}\ensuremath{\uparrow}}(\mathbf{k})$. In the absence of the SOC, the leading order of $\ensuremath{\delta}n(\mathbf{k})$, ${n}_{\ensuremath{\uparrow}\ensuremath{\downarrow}}(\mathbf{k})$, and ${n}_{\ensuremath{\downarrow}\ensuremath{\uparrow}}(\mathbf{k})$ is $O(1/{k}^{6})$. When SOC appears, it can induce a term on the order of $1/{k}^{5}$ for these elements. We further derive the adiabatic relation and the energy functional. Our results show that the SOC can induce an additional term in the energy functional, which describes the contribution from the SOC to the total energy. In addition, the form of the adiabatic relation for our system is not modified by the SOC. Our results are applicable for the systems with any type of single-atom trapping potential, which could be either diagonal or nondiagonal in the pseudospin basis.