Abū Ya‘lā, in al-Mu‘tamad, as Ibn al-Bāqillānī had also stated: “As for ‘the One,’ ‘the Unique,’ and ‘the Unpaired,’ they mean that partition, division, and subdivision are impossible for Him.” He continued: “And the denial that He has any partner, that any second shares His beginningless existence, or that there is anything like Him—exalted is He—or His beginningless attributes.” Thus, in this passage, he made the name “the One” encompass these three meanings.

In Refutation of Figurative Interpretations of Reports Concerning the Divine Attributes, however, he explained “the One” as the One who has no partner, and presented these meanings as three distinct interpretations. He said: “As for describing Him as One, this means that He has no partner. The All-Subduing subdues every tyrant. Al-hadd (‘limit’) and al-wāhid (‘one’) have the same meaning. It is also said that it means ‘a thing’: every thing is one, and every one is a thing. Thus, when an aggregate is described as one, it is treated as an indivisible unit. It is also said that the intended meaning is to deny that He has any peer, as when people say, ‘So-and-so is unrivalled in his time.’”