Section on the Names and Attributes of Allah taken from Ibn al-Qayyim’s Badaʿiʿ al-Fawāʾid, may Allah have mercy on him. Some of its passages may overlap with what has already been stated.
First: The words that can occur as either an attribute or a predicate of the Lord, exalted is He, fall into several categories:
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Those that pertain to the very Essence, such as “Essence,” “Existing,” and “Thing.”
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Those that refer to qualitative attributes, such as “All-Knowing,” “All-Powerful,” and “All-Hearing.”
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Those that relate to His actions, such as “Creator” and “Provider.”
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Those that express pure transcendence, such as al-Quddūs (the Most Holy) and as-Salām (the All-Perfect). Even here the name must imply an affirmed perfection, for there is no virtue in bare negation.
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Names that point to a cluster of numerous attributes, like al-Majīd (the Most Glorious), al-ʿAẓīm (the Magnificent), and al-Ṣamad (the Eternal Refuge).
Al-Majīd denotes One who is characterized by multiple qualities of perfection, and the very wording of the name conveys this.
The same is true of al-ʿAẓīm: it signifies One endowed with many attributes of perfection.
Likewise al-Ṣamad: He is the One whose mastery is complete, to whom people repair for their needs and concerns.