Second: If an attribute is divisible into perfection and deficiency, it is not included among His Names in its unrestricted form; only its aspect of absolute perfection may be ascribed to Him. Hence titles such as “the Willer,” “the Doer,” or “the Maker” are not counted among His Names. Whoever calls Him, without qualification, “the Maker” has therefore erred; He is rather “the Doer of whatever He wills.” For will, action, and making can each be either perfect or deficient, and thus He has only attributed to Himself that which is perfect in both deed and description.