146 — Praise (al-ḥamd) is coupled with glorification (tasbīḥ), while “lā ilāha illā Allāh” is coupled with magnification (takbīr). The one voices His praise; the other proclaims His oneness.
147 — The Exalted says: “So call upon Him, devoting the religion purely to Him: praise be to Allah, Lord of the worlds.” (Q 40:65)
148 — In the first phrase His praises are affirmed, and this contains every attribute of perfection while excluding every imperfection. In the second, His unique oneness is affirmed, indicating that He has no equal in any of that.
149 — We have clarified elsewhere that these two fundamentals gather together every form of exaltation.
150 — Affirming praise entails the negation of deficiencies. Thus, affirming the praises that imply attributes of perfection necessarily negates all shortcomings; and affirming His oneness and that He has no equal requires that nothing resemble Him in any attribute of perfection. He is therefore exalted above every defect and above having any peer in the attributes of perfection.
151 — Both fundamentals are expressed in His words: “Say, He is Allah, the One; Allah, the Eternal Refuge; He neither begets nor is begotten; and none is comparable to Him.” (al-Ikhlāṣ 1–4)
152 — His very name, “Allah,” encompasses every praise.