Abū 'Abd Allāh al-Qurtubī, author of the extensive Quran commentary, said in his Commentary on the Most Beautiful Names, after quoting al-Hadramī: “This is the view of Judge Abū Bakr in his Tamhīd al-awā’il. The scholar Ibn Fūrak also stated it in his Commentary on Awā’il al-adilla, and it is the view of Abū 'Umar ibn 'Abd al-Barr