Majmu' al-Fatawa - Ibn Taimiya - (2/278)

A person may therefore invoke any of the gods worshipped besides Allah, yet, according to the heretics, he has not invoked another god alongside Him. He thus turns the very thing that Allah has forbidden and declared to be polytheism into the affirmation of His oneness; polytheism, in his view, is utterly inconceivable.

(The third argument)

When Allah existed and nothing was with Him, there was with Him neither heaven nor earth, neither sun nor moon, neither jinn nor human beings, neither animals nor trees, neither Paradise nor Hell, neither mountains nor seas. If He is now as He was then, it must follow that none of these entities exists with Him. This is a wilful denial of what is plainly visible and a rejection of the Quran and faith.

(The fourth argument)

Allah existed and nothing was with Him; then He wrote everything in the Record, as related in the authentic hadith. If nothing was with Him thereafter, what difference is there between the time of writing and the time before it, when, according to the Pharaoh-like heretics, He is identical with the writing and the Tablet?

فَيَجُوزُ لِلْإِنْسَانِ حِينَئِذٍ: أَنْ يَدْعُوَ كُلَّ شَيْءٍ مِنْ الْآلِهَةِ الْمَعْبُودَةِ مِنْ دُونِ اللَّهِ؛ وَهُوَ عِنْدَ الْمَلَاحِدَةِ مَا دَعَا مَعَهُ إلَهًا آخَرَ فَجَعَلَ نَفْسَ مَا حَرَّمَهُ اللَّهُ وَجَعَلَهُ شِرْكًا: جَعَلَهُ تَوْحِيدًا وَالشِّرْكُ عِنْدَهُ لَا يُتَصَوَّرُ بِحَالِ. (الْوَجْهُ الثَّالِثُ) أَنَّ اللَّهَ لَمَّا كَانَ وَلَا شَيْءَ مَعَهُ: لَمْ يَكُنْ مَعَهُ سَمَاءٌ وَلَا أَرْضٌ وَلَا شَمْسٌ وَلَا قَمَرٌ وَلَا جِنٌّ وَلَا إنْسٌ وَلَا دَوَابُّ وَلَا شَجَرٌ وَلَا جَنَّةٌ وَلَا نَارٌ وَلَا جِبَالٌ وَلَا بِحَارٌ. فَإِنْ كَانَ الْآنَ عَلَى مَا عَلَيْهِ كَانَ: فَيَجِبُ أَنْ لَا يَكُونَ مَعَهُ شَيْءٌ مِنْ هَذِهِ الْأَعْيَانِ وَهَذَا مُكَابَرَةٌ لِلْعِيَانِ وَكُفْرٌ بِالْقُرْآنِ وَالْإِيمَانِ. (الْوَجْهُ الرَّابِعُ) أَنَّ اللَّهَ كَانَ وَلَا شَيْءَ مَعَهُ ثُمَّ كَتَبَ فِي الذِّكْرِ كُلَّ شَيْءٍ كَمَا جَاءَ فِي الْحَدِيثِ الصَّحِيحِ فَإِنْ كَانَ لَا شَيْءَ مَعَهُ فِيمَا بَعْدُ: فَمَا الْفَرْقُ بَيْنَ حَالِ الْكِتَابَةِ وَقَبْلَهَا وَهُوَ عَيْنُ الْكِتَابَةِ وَاللَّوْحُ عِنْدَ الْفَرَاعِنَةِ الْمَلَاحِدَةِ.