The matters that contradict tawhīd may be summarized as follows:
1 - Denying Allah’s existence. This is the worst form of disbelief and atheism, and it contradicts tawhīd in its entirety. This includes professing the doctrine of “the unity of existence” (1).
2 - Believing that alongside Allah there is a creator, governor, and causal agent who acts and governs independently of Allah. This is associating partners with Allah in His lordship.
3 - Believing that Allah has an equal in any of His attributes of perfection, such as His knowledge or power.
4 - Likening Him, Most High, to His creation in His essence, attributes, or actions, as when someone who likens Him to His creation says: “His hearing is like my hearing, and His sight is like my sight.”
This also includes attributing imperfections to Him, such as poverty, miserliness, and inability, or ascribing a consort or offspring to Him.