His messengers. He says in Surah al-Zumar:

“They have not esteemed Allah as He deserves, though the entire earth will be in His grasp on the Day of Resurrection”—to the end of the verse.

He says in Surah al-Hajj:

“Weak are both the seeker and the sought.”

“They have not esteemed Allah as He deserves.”

And He says in Surah al-An‘ām:

“They have not esteemed Allah as He deserves when they said, ‘Allah has revealed nothing to any human being.’”

In all three passages, He condemns those disbelievers who have not esteemed Him as He deserves. This indicates that the believer must esteem Allah as He deserves, just as he must fear Him as He should be feared and strive in His cause as he ought to strive. Allah Most High says:

“Strive in Allah’s cause as you ought to strive.”

And He says:

“Fear Allah as He should be feared.”

The verbal noun here is attached to its object, while its agent is understood. That is: strive for Him as He has commanded you to strive; fear Him as He has commanded you to fear Him; and esteem Him in the manner He has explained to you and commanded you to observe. So believe the Messenger in what he has reported, and obey him in what he has made obligatory and commanded.

As for what lies beyond human capacity, no one is blamed for failing to do it. ‘Ā’ishah said: “So make due allowance for a young girl who is eager for amusement.”

The verse also indicates His immense greatness, especially His words:

“They have not esteemed Allah as He deserves, though the entire earth will be in His grasp on the Day of Resurrection, and the heavens will be rolled up in His right hand.”

In Ibn Abī Talhah’s commentary, Ibn ‘Abbās is reported to have said: “Whoever believes that Allah has power over all things has esteemed Allah as He deserves.”