and the like. Some distinguish between the names by which He is invoked and the terms used to speak about Him when needed. He, glorified be He, is invoked only by the most beautiful names, as He says:

“To Allah belong the most beautiful names, so call upon Him by them.”

When, however, there is a need to speak about Him—for example, if someone says, “He is neither eternal nor existent nor a self-subsisting essence,” or the like—one may reply, affirming the truth: “Rather, He, glorified be He, is eternal and existent, and He is a self-subsisting essence.” Likewise, if someone says, “He is not a thing,” one may reply, “Rather, He is a thing.” This is permissible, even though He is not invoked by such designations, which contain nothing indicative of praise, as when someone says, “O thing!” For this term encompasses everything that exists. The same applies to the terms “essence,” “existent,” and the like—unless “existent” is used as a designation meaning the One whom whoever seeks Him finds, as in His words:

“And finds Allah there.”

This meaning is more specific than “existent” in the sense that encompasses both the Creator and created beings.

With this established, the soul—which is the spirit that governs the human body—belongs to the category of that which subsists in itself, termed a substance and a self-subsisting entity. It does not belong to the category of accidents, which are attributes subsisting in something else. As for describing it by the terms “substance” and “body,” there is disagreement, partly terminological and partly substantive. Whoever understands “substance” to mean that which subsists in itself considers it a substance. Whoever understands “body” to mean that which can be pointed to, and holds that the soul can be pointed to, considers it a body. Whoever understands “body” to mean that which is composed