Now that the distinction between the name and the named entity is clear, naming remains to be considered. This is what those who hold that the name and the named entity are identical took into account. Naming is the act of the one who names and his assigning a name to the named entity, just as adornment is the act of the one who adorns and his placing an ornament upon the one adorned.
There are thus three distinct realities: a name, a named entity, and naming—just as there are an ornament, one adorned, and adornment; or a mark, something marked, and marking. No two of these expressions can be made synonymous, denoting a single meaning, because the realities they signify are distinct. If you make the name identical with the named entity, one of these three realities must necessarily be eliminated.
If it is said: “Then resolve for us the objection raised by those who hold that the two are identical, so that the proof may be complete. Having established your proof, you must answer the opposing argument.
“One such objection is that Allah alone is the Creator, and everything other than Him is created. If His names were other than Him, they would be created. It would also follow that He had neither name nor attribute in eternity past, since His names are attributes. This is the greatest objection, which led the theologians who affirm the divine attributes to say that the name is the named entity. How, then, do you refute it?”
The answer is that the error in this matter arises from using an ambiguous expression that admits two meanings: one sound and the other false. The dispute can therefore be resolved only by distinguishing these meanings and applying the expressions accordingly. There is no doubt that Allah, Blessed and Exalted is He, has always been and will always be characterized by the attributes of perfection from which His names are derived. With His names and attributes, He has always been one Lord and one God, possessing the most beautiful names and the loftiest attributes. His names and attributes are included in what His name denotes, although an attribute is not called a god that creates and provides. Thus, His attributes and names are not other than Him, nor are they God Himself. These people’s difficulty arises from the word “other,” which is used in two senses.
The first is that which is distinct from the Essence named Allah. Whatever is wholly distinct from Allah in this sense can only be created.