Ibn Sīnā’s statement is:
“Acknowledging the Maker as transcending quantity, quality, place, time, position and change, until one comes to believe that He is a single essence, which cannot have another of the same species or any constituent part of its being, whether quantitative or conceptual…”
And so forth.
An ignorant person might imagine that these words exalt Allah Most High. Yet what he means is that Allah has no knowledge, power, will, speech or love, and that He is not seen and is not distinct from created beings.
I say:
We have discussed this, as well as the existence of universals in external reality, which he mentioned in his Ishārāt (Pointers) and which its commentators explained, including al-Rāzī, al-Tūsī, Ibn Kammūnah the Jew, and others like them. For he presented their proof of divine oneness, prefacing it with several premises.
[Ibn Sīnā’s discussion of essential and accidental attributes, with Ibn Taymiyyah’s commentary]
He said in al-Ishārāt:
“Whenever things differ in their individual identities but share an essential constituent, either what they share is a necessary concomitant of that in which they differ,