on this basis that He, exalted is He, is not a substance. They can, however, invoke this verse to argue that He is not a substance in another way. The explanation is that, just as “One” may signify the absence of composition and combination within the essence, it may also signify the absence of any opposite or peer. If Allah, exalted is He, were an indivisible atom, every indivisible atom would be like Him, which would negate His being One. They then reinforced this argument with His statement, exalted is He:

“And there is none comparable to Him.” {4} [al-Ikhlās 4]

If He were a substance, every indivisible atom would be comparable to Him. Thus, through the argument we have set out, this surah indicates that He, exalted is He, is neither a body nor a substance. Once this is established, He cannot be in any spatial location or direction. For anything confined to a spatial location and direction, if divisible, would be a body—and we have already demonstrated the impossibility of that—and if not divisible, would be a substance. Since both alternatives have been ruled out, it follows that He cannot be in any direction whatsoever. Thus, His statement “One” conclusively indicates that He, exalted is He, is neither a body nor a substance, nor is He in any spatial location or direction whatsoever.