among them: “Al-Ṣamad is the One who has no internal cavity”; and others who said: “He is the sovereign Master whose mastery has reached its utmost limit”; just as it has been said: “He is the One Who is independent of everything besides Him, while everything besides Him stands in need of Him”; and as it has been said: “He is the All-Knowing whose knowledge is complete, the All-Powerful whose power is complete”—and so it is with the rest of the attributes of perfection.
In this surah the Exalted also states that He is One and that “none is comparable to Him,” thereby negating that anything whatsoever could be His equal and affirming that He is the One without peer.
Elsewhere He says:
“So worship Him and remain steadfast in His worship. Do you know of any who shares His name?” (19:65)
He also says:
“There is nothing whatsoever like Him.” (42:11)
And He says:
“So do not set up comparisons for Allah.” (16:74)
And He says:
“So do not set up rivals to Allah.” (2:22)
Whatever the Qur’an and the Sunnah contain in the way of affirming Allah’s attributes is likewise found in the Torah and the other Books of Allah. It is, therefore, a matter upon which all the messengers agreed, and in which the People of the Scripture are in accord with the Muslims.