that”—there is no doubt that He is exalted above resembling thick bodies, just as He is exalted above resembling thin bodies. Singling out one of the two as something Allah is exalted above implies that He is not exalted above the other, and that there is some special distinction in this respect. This is false.

The thirty-sixth point: Thick bodies are stronger and harder than thin bodies, and closer to perfection. To declare the Lord above what is more perfect, but not what is less perfect, is an inversion of the truth.

The thirty-seventh point: Describing Him as al-Matīn (the Firm) and al-Samad—even if this conveys a sense of thickness and strength—is affirmed of Allah Most High in a manner befitting Him, without ascribing to Him anything peculiar to created beings. The same applies to all His names and attributes, such as the Merciful, the Patient, the All-Powerful, and the rest. For in none of His names is He characterized by anything peculiar to created beings. Rather, for every perfection found in a created being, an even greater perfection is affirmed of Him; and He is more worthy than any created being of being declared free of every imperfection.