is al-Samad, that other, too, could only be al-Samad by virtue of positive realities. All the more, then, must He be al-Samad by virtue of positive realities, not negations, since He is more deserving of perfection than any existing being. Thus, being al-Samad entails positive realities of the utmost perfection. This is why al-Samad has been explained as the One who is perfect in every respect, as has been said:

“The Magnificent, perfect in His magnificence; the Forbearing, perfect in His forbearance; the Self-Sufficient, perfect in His self-sufficiency; the Compeller, perfect in His irresistible might; the All-Knowing, perfect in His knowledge; and the All-Wise, perfect in His wisdom. He is the One who is perfect in every form of honour and eminence. He is Allah Most High; this is His attribute, which befits Him alone.”

This has already been cited in the commentary transmitted by al-Wālibī, ‘Alī ibn Abī Talhah, from Ibn ‘Abbās. It is well known that these are multiple attributes. Those who deny the divine attributes call this composition and parts, and say that the Creator is exalted above composition, parts, and the like. It is therefore clear that this name affirms what they deny.

Likewise, as for one who says that one part of Him cannot be seen while another remains unseen, or that no veils screen the servants from Him, and so forth, because he regards that as corporealism and composition