Al-Qurtubi (1) relates the following from Ibn Furak:
“If someone objects: ‘According to what you have stated, the Torah, the Gospel, the Psalms, the Furqan, and all of Allah’s other scriptures would have to be a single entity, whereas the Lord—exalted be He—has affirmed for Himself a plurality of “words.” He says (3),
“The words of Allah would never be exhausted,” (4)
He also says,
“The word of your Lord has been perfected,” (5)
and He says,
“She confirmed the words of her Lord and His scriptures.” (6)
We reply: The Lord, glorified be He, has indeed affirmed for Himself “words” and has likewise sent down books. In the same way, He has named (7) Himself with many names and established them in the Revelation, saying,
“To Allah belong the Most Beautiful Names.” (8)
The Messenger of Allah—may Allah bless him and grant him peace—said, “Allah has ninety-nine (9) names.” (10) Will you then posit a plurality of essences simply because the names are numerous, or will you say
(1) In the margin of S: Ibn Furak’s discussion on the issue of kalam (divine speech). It is cited by al-Qurtubi in his work al-Asna fi Asma Allah al-Husna wa Sifatihi al-‘Ulya (manuscript), folio 242.
(2) In al-Asna: huwa (he is).
(3) In the S and T editions: wa qala (and he said).
(4) Surah Luqman, verse 27.
(5) Surah al-An‘am, verse 115.
(6) Surah al-Tahrim, verse 12.
(7) In al-Asna: sama (he named), without the initial waw.
(8) Surah al-A‘raf, verse 180.
(9) In the original: tis‘in (ninety). This is the reading confirmed in S, T, and al-Asna.
(10) This hadith in this wording is narrated by Muslim from Abu Hurayra, ending: “... whoever preserves them will enter Paradise; Allah is al-Witr (the One) and loves al-witr (the one).” In the narration of Ibn ‘Umar: “whoever enumerates them.” See Sahih Muslim 4/2062, Kitab al-Dhikr wa al-Du‘a wal-Tawba wal-Istighfar – chapter on the names of Allah and the virtue of one who enumerates them, hadith 2677. Imam Ahmad also transmits it as: “To Allah belong ninety-nine names,” with minor variation in the rest of the wording (Al-Musnad 2/214, 2/427). Al-Bukhari reports from Abu Hurayra – may Allah be pleased with him – that the Messenger of Allah – peace be upon him – said: “Inna =”