Tasbīḥ, then, embodies transcendence, and that very transcendence entails exaltation. Likewise, taḥmīd embodies the affirmation of all praiseworthy perfections, and that affirmation implicitly denies every imperfection.
Al-tahlīl and al-takbīr and what each of them contains
19- As for tahlīl and takbīr:
• Tahlīl (“lā ilāha illā Allāh”) expresses that divinity belongs to Him alone and all that divinity entails. None besides Him can share in this; it is His exclusively.
• Takbīr (“Allāhu akbar”) expresses that He is greater than everything.
20- Whatever traces of perfect attributes may be found in others—creatures that exist, live, know, possess power, hear, see, and the like—
21- He, exalted be He, is greater than all things, and nothing equals Him in any attribute of perfection. These attributes fall into two categories:
(1) attributes that belong to Him alone and can never belong to another—such as being the Lord of all worlds, the sole God of all creation, the First and the Last, the Manifest and the Hidden, the Pre-eternal without beginning, the All-Merciful, the Sovereign of dominion, the Knower of the unseen and the seen.
22- All of this is exclusive to Him and, by necessity, affirms that divinity belongs to Him alone. There is no god but He; none may be worshiped except Him, none relied upon except Him, none sought except Him, and none feared except Him.