in the mind, not in external reality.

These people say:

Universal existence, divided into necessary and contingent existence, which the philosophers make the subject matter of metaphysics—also called “the highest wisdom” and “first philosophy”—is universal only in the mind, not in external reality. In external reality, there is never one and the same existence that is both necessary and contingent, nor one and the same existence that characterizes both the Necessary Being and a contingent being. Rather, the attributes of the Necessary Being are peculiar to Him, and those of a contingent being are peculiar to it. The existence of the Necessary Being is His alone, shared by no other; likewise, the existence of a contingent being is its alone, shared by no other.

Thus, every attribute with which the Lord has described Himself is peculiar to Him: it is impossible for anyone to share it with Him or resemble Him in it. His holy Essence resembles no other essence, and His attributes are peculiar to Him and resemble no other attributes. Rather, He—glorified be He—is One, the Self-Sufficient:

“He neither begets nor is born,”

“and there is none comparable to Him.”

His name al-Ahad (the One) indicates that none shares in His attributes or resembles Him, while His name al-Samad (the Self-Sufficient) indicates that He is entitled to every attribute of perfection. This has been explained at length in the extensive commentary devoted to this surah. All attributes declaring Him free of imperfection—indeed, all affirmative attributes as well—are encompassed by these two meanings.

Tawhīd (affirming Allah’s oneness) has been discussed at length, including its division into two kinds: one pertaining to knowledge and declaration, the other to practice and intention. Thus, Surah “Say, O disbelievers” explicitly sets forth tawhīd in practice and also indicates tawhīd in knowledge