And His declaration, “lā ilāha illā Huwa” (there is no deity except Him) denies that He has any peer or equal.

158 — Likewise, the very first of the Ten Words in the Torah proclaims: “O Israel, I am God; there is no deity but Me,” combining affirmation with the rejection of every partner.

159 — Affirmation repels the doctrine of negation (taʿṭīl), while tawḥīd (pure monotheism) negates shirk (polytheism).

Praise (taḥmīd), tawḥīd, and what each of them entails

160 — The same relationship holds between “praise” (taḥmīd) and “monotheism” (tawḥīd):
• Taḥmīd affirms all the forms of praise He deserves—praise that embraces every attribute of perfection—and thereby counters taʿṭīl.
• Tawḥīd, on the other hand, overturns shirk.

161 — Taḥmīd includes affirming His most beautiful names, for each of them is itself a form of praise. It also includes mentioning His signs and His favors, for He is praised for all His favors, and every one of His signs is counted among those favors, as has been explained elsewhere ⦗1⦘.

162 — He is therefore praised for everything He has created: to Him belongs praise that fills the heavens, the earth, and all that lies between them, and that fills whatever else He may will thereafter. To Him is due a praise that encompasses everything He has already created and everything He may yet create, for every creature is a cause for His praise—indeed, each one declares His glory with His praise.