relates to Himself and His essence, such as “a thing,” “existent,” “other than whatever is other than Him,” “different from whatever differs from Him,” “beginningless,” and “everlasting”—according to those among Ahl al-Sunnah who hold that He is beginningless in Himself and everlasting in Himself—and similar names.
(Another category) relates to the attributes of His essence, such as Living, Knowing, All-Powerful, All-Hearing, All-Seeing, and similar names.
(Another category) relates to denying imperfections of Him, Exalted is He, such as the Self-Sufficient, the Holy One, the One Free of All Imperfection, the Most Great, the Magnificent, the Trustee, and the Majestic. The Self-Sufficient means that He needs no one; the Holy One means that He is free from defects; and the One Free of All Imperfection means that He is untouched by defects. The Most Great and the Magnificent signify the One whose greatness and magnificence admit of no measure. The Majestic means that He is exalted above being subject to imperfections. The Lord is called the Trustee because the benefits of His actions accrue to others, since neither benefit nor harm can affect Him. On this interpretation, the name thus relates to denying an imperfection. The Trustee may also mean the Watcher and Witness, in which case it relates to the meaning of Knowing.
(Another category) relates to the attributes of His actions, such as Creator, Provider, Giver of Life, Bringer of Death, and similar names.
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Allah, Exalted is He, may be named only by names He has given Himself or His Messenger, peace and blessings be upon him, has given Him, and upon which the Muslim community has agreed. This is the position of Abū al-Hasan al-Ash‘arī.
Judge Abū Bakr ibn al-Bāqillānī held that Allah, Exalted is He, may be named by anything conveying a description that may properly be ascribed to Him, such as Master, Majestic, Beautiful, Compassionate, and similar names—unless, despite the description being permissible, the Muslim community has unanimously agreed that naming Him by it is impermissible, as with “rational,” “jurist,” “generous,” and similar terms.
Mālik—may Allah Most High have mercy on him—held the first position. In Ashhab’s narration from him in al-‘Utbiyya, he was asked about a man supplicating with the words “O my Master.” He disliked this and said, “I prefer that he supplicate using what is in the Quran and what the prophets used in their supplications—may Allah’s blessings and peace be upon them.” He also disliked supplicating with the words “O Compassionate One.”
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As for descriptions that cannot properly be ascribed to Him, Exalted is He, it is unanimously agreed that Allah may not be named by them, even if Allah, Mighty and Majestic, has described Himself using the verb from which such a name is derived, as in His words: