Concerning this supplication, Ibn al-Qayyim—may Allah have mercy on him—said: “It contains such perfect affirmation of Allah’s oneness, such exaltation of the Lord Most High above every imperfection, and such an acknowledgment by the servant of his wrongdoing and sin that it is among the most effective remedies for distress, anxiety, and grief, and among the most effective means of seeking Allah’s fulfillment of one’s needs. Affirming Allah’s oneness and exalting Him above every imperfection entail affirming every perfection for Allah and denying that He has any deficiency, defect, or likeness. Acknowledging wrongdoing entails the servant’s belief in divine law, reward, and punishment; it brings about his humility and return to Allah, his plea to be pardoned for his lapse, and his acknowledgment of his servitude and need for his Lord. Thus, four matters are invoked here as means of drawing near to Allah: affirming His oneness, exalting Him above every imperfection, servitude, and acknowledgment.”1 End quote.