The roots of these doctrines are found in the teachings of the polytheists and of those among the Sabians and the People of the Book who fell into polytheism. They are also found among the extremists of this community, such as the extremists among the Rāfidah and the Sufis, and others like them. Its subtle forms, however, are widespread, as Allah Most High says:
“And most of them do not believe in Allah without associating others with Him.” (106) [Yūsuf 106]
This is especially true of polytheism in deeds and spiritual states—even when a servant’s professed beliefs are not polytheistic—and of the conceit and arrogance that accompany it. We have discussed this at length elsewhere.
As for those who say that the world itself is Allah’s existence and that man is the most perfect manifestation of Allah’s Essence, what has preceded sufficiently refutes the view of those who interpret the hadith merely to mean that man is