Twenty-sixth, the Guide. Allah Most High said:

“But Allah guides whom He wills.” [al-Qasas 56]

He also said:

“You are only a warner, and for every people there is a guide.” {7} [al-Raʿd 7]

Twenty-seventh, the Listener. Allah Most High said:

“So go with Our signs. Indeed, We are with you, listening.” {15} [al-Shuʿarāʾ 15]

He said to Moses:

“So listen to what is revealed.” {13} [Tā Hā 13]

Twenty-eighth, the Eternal (al-Qadīm). Allah Most High said:

“Until it returns like an old date stalk.” {39} [Yā Sīn 39]

He said: Know that there is no dispute that the terms “existent,” “thing,” “one,” “essence,” “known,” “mentioned,” “knowing,” “powerful,” “living,” “willing,” “hearing,” “seeing,” “speaking,” and “abiding” apply both to the True One—glorified and exalted is He—and to His creation. What we have mentioned thus establishes that similarity in some respects does not necessitate that the person who affirms it be described