except in a body. Thus, if an opponent says, “Concerning what you deny, I say the same as they say concerning what you affirm,” they have no answer.

They hold two views on whether the Lord’s entitlement to the attributes of perfection, as they understand them, is known through consensus alone or through reason as well. Those who say that this is not known through reason, such as Abū al-Ma‘ālī, al-Rāzī, and others, are left with no rational proof by which to declare the Lord free of many imperfections. This is assuming that one denies only what must be denied of Allah, such as imperfections—for the Lord must be declared free of them—and denies that He resembles created beings. Just as the Lord must be declared free of every imperfection and defect, He must also be declared above any created being resembling Him in any of the attributes of perfection established for Him.

These two principles encompass all that must be denied of Allah to affirm His transcendence. “Say: He is Allah, One” indicates both. His description as “One,” together with His words,

“And there is none comparable to Him,”

negates likeness and partnership. His description as “the Eternal Refuge” encompasses all the attributes of perfection. Imperfections of every kind are therefore denied of Allah Most High. Everything peculiar to created beings is among the imperfections of which the Lord must be declared free. This is unlike attributes ascribed to the Lord and also ascribed to the servant in a manner befitting him, such as knowledge, power, mercy, and the like. These are not imperfections. Rather, whichever of these attributes are established for Allah belong to Him in a manner that no created being comes close to, let alone equals. Indeed, even what Allah has created in