Majmu' al-FatawaIbn Taimiya

And in the opening supplication:

“Glory and praise be to You, O Allah. Blessed is Your name, and exalted is Your majesty.”

In the two Sahīh collections, it is reported that he used to say at the end of his opening supplication:

“Blessed and exalted are You. I seek Your forgiveness and repent to You.”

He, glorified be He, has thus made clear that He is exalted above what the proponents of falsehood say and above what they associate with Him. He is exalted above having partners or offspring, just as He is glorified as being free of such things. His exaltedness above having a partner is His exaltedness above having any peer, rival or likeness: nothing can be like Him.

They have also mentioned superiority among the meanings of highness, as when one says, “Gold ranks higher than silver.” Denying that He has any likeness entails that He is higher than everything, with nothing like Him. This includes His being superior to and better than everything, just as He is greater than everything.

In the Quran:

“Say: Praise be to Allah, and peace upon His servants whom He has chosen. Is Allah better, or those they associate with Him?”

He also says:

“Is He who creates like one who does not create? Will you not then take heed?”

And He says:

“Is He who guides to the truth more worthy of being followed, or one who cannot find the way unless he is guided?”

And the magicians said:

“Allah is better and more enduring.”

He, glorified be He, makes clear in various passages that those worshipped besides Him are not like Him, as in His saying:

“Say: Who provides for you from heaven and earth, or who has control over hearing

وَفِي دُعَاءِ الِاسْتِفْتَاحِ: " سُبْحَانَك اللَّهُمَّ وَبِحَمْدِك وَتَبَارَكَ اسْمُك وَتَعَالَى جَدُّك " . وَفِي الصَّحِيحَيْنِ أَنَّهُ كَانَ يَقُولُ فِي آخِرِ اسْتِفْتَاحِهِ: {تَبَارَكْت وَتَعَالَيْت أَسْتَغْفِرُك وَأَتُوبُ إلَيْك} فَقَدْ بَيَّنَ سُبْحَانَهُ أَنَّهُ تَعَالَى عَمَّا يَقُولُ الْمُبْطِلُونَ وَعَمَّا يُشْرِكُونَ. فَهُوَ مُتَعَالٍ عَنْ الشُّرَكَاءِ وَالْأَوْلَادِ كَمَا أَنَّهُ مُسَبَّحٌ عَنْ ذَلِكَ. وَتَعَالِيهِ سُبْحَانَهُ عَنْ الشَّرِيكِ هُوَ تَعَالِيهِ عَنْ السَّمِيِّ وَالنِّدِّ وَالْمِثْلِ فَلَا يَكُونُ شَيْءٌ مِثْلَهُ. وَقَدْ ذَكَرُوا مِنْ مَعَانِي الْعُلُوِّ الْفَضِيلَةَ كَمَا يُقَالُ: الذَّهَبُ أَعْلَى مِنْ الْفِضَّةِ. وَنَفْيُ الْمِثْلِ عَنْهُ يَقْتَضِي أَنَّهُ أَعْلَى مِنْ كُلِّ شَيْءٍ فَلَا شَيْءَ مِثْلَهُ. وَهُوَ يَتَضَمَّنُ أَنَّهُ أَفْضَلُ وَخَيْرٌ مِنْ كُلِّ شَيْءٍ كَمَا أَنَّهُ أَكْبَرُ مِنْ كُلِّ شَيْءٍ. وَفِي الْقُرْآنِ: {قُلِ الْحَمْدُ لِلَّهِ وَسَلَامٌ عَلَى عِبَادِهِ الَّذِينَ اصْطَفَى آللَّهُ خَيْرٌ أَمْ مَا يُشْرِكُونَ} . وَيَقُولُ: {أَفَمَنْ يَخْلُقُ كَمَنْ لَا يَخْلُقُ أَفَلَا تَذَكَّرُونَ} وَيَقُولُ: {أَفَمَنْ يَهْدِي إلَى الْحَقِّ أَحَقُّ أَنْ يُتَّبَعَ أَمَّنْ لَا يَهِدِّي إلَّا أَنْ يُهْدَى} وَقَالَتْ السَّحَرَةُ: {وَاللَّهُ خَيْرٌ وَأَبْقَى} وَهُوَ سُبْحَانَهُ يُبَيِّنُ أَنَّ الْمَعْبُودِينَ دُونَهُ لَيْسُوا مِثْلَهُ فِي مَوَاضِعَ كَقَوْلِهِ: {قُلْ مَنْ يَرْزُقُكُمْ مِنَ السَّمَاءِ وَالْأَرْضِ أَمَّنْ يَمْلِكُ السَّمْعَ

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