The Lord—exalted be He—is characterized by attributes of absolute perfection, and of perfection He possesses the most consummate form …

Eighteenth: Attributes are of three kinds: (1) attributes of perfection, (2) attributes of deficiency, and (3) attributes that imply neither perfection nor deficiency, though a hypothetical division would add a fourth category—what counts as perfection from one standpoint and deficiency from another.

The Lord, exalted be He, is utterly transcendent above the last three categories and is described only by the first. All of His attributes are pure perfections; He is endowed with every attribute in its most complete sense, and of perfection He owns the highest degree.

Likewise, His names that indicate His attributes are the finest and most perfect of names. No other names are better, none can take their place, and none can convey their full meaning. Explaining one of these names by means of another, therefore, is not a matter of strict synonymy; it is merely an approximation offered for the sake of clarification and comprehension.

Having understood this, it becomes clear that for every attribute of perfection He—glorified be He—has the most excellent, most complete, and most comprehensive name, one whose meaning is furthest removed from and most purified of any trace of defect or deficiency,