As for takyīf, it is to claim a specific “how” for Allah’s attributes by assigning an absolute modality to any one of them.
Tashbīh, on the other hand, is to make an attribute of Allah resemble— in a defined way—an attribute of His creation.
Third: Just as Allah must be declared transcendent in His Essence and His attributes above every imperfection or defect, He must likewise be declared transcendent in His names from any such shortcomings.
Fourth: Allah’s names and attributes are tawqīfī—established solely by revelation. Consequently, it is impermissible to name or describe Allah with anything other than what He has named or described Himself with, or what His Prophet and Messenger ﷺ has named or described Him with, whether that occurs in the Book of Allah or on the tongue of His Messenger ﷺ.
Fifth: Each of the Most Beautiful Names of Allah conveys three things:
- Indication of Allah’s very Essence.
- Indication of a specific attribute of Allah.
- Indication—by necessary implication—of other attributes.
If the name refers only to the Essence, or only to a single attribute, this is an included indication (dalālat tadammun), for the intended meaning is a part of the term and subsumed within it.
If the name is intended to indicate both the Essence and the attribute together, this is a matching indication (dalālat muṭābaqa), for the wording corresponds to its complete meaning.
Take the name ar-Raḥmān (the Most Merciful) as an example. It may point solely to the Essence, or solely to mercy; either of these is an included indication. Its indication of both the Essence and mercy together is a matching indication, because the wording fully matches its total meaning.
As for implicative indication (dalālat iltizām), the Essence characterized by mercy necessarily entails life and knowledge; thus the name’s indication of these two attributes is an implicative indication.