the heavens and the earth and subjected the sun and the moon, they will surely say, ‘Allah.’” And He says:

“Say: To whom belong the earth and all who are in it, if you know? They will say, ‘To Allah.’”

Up to His words:

“How, then, are you deluded?”

None of them ever believed that the idols sent down rain, provided for the world or governed it. Rather, as we have explained, their association of partners consisted in taking others besides Allah as equals, loving them as they loved Allah. This shows that whoever loves something besides Allah as he loves Allah, Most High, has associated a partner with Him. This is illustrated by His words:

“They will say, as they dispute there: ‘By Allah, we were clearly astray when we made you equal to the Lord of all worlds.’”

The same applies to anyone who fears someone as he fears Allah, places hope in him as he places hope in Allah, or does anything similar.

As for the second type, it is associating partners with Allah in His lordship. For the Lord, glorified be He, is the One who owns and governs, gives and withholds, brings harm and benefit, lowers and raises, honours and humiliates. Whoever regards someone other than Him as the one who gives or withholds, brings harm or benefit, honours or humiliates, has associated a partner with Him in His lordship.

If, however, he wishes to free himself from this association of partners, let him look, for example, to the original Giver and thank Him for the blessings He has bestowed upon him. Let him also consider the person who has done him a kindness and repay him for it, in accordance with the Prophet’s words, peace be upon him:

“Whoever does you a kindness, repay him. If you cannot find anything with which to repay him, pray for him until you consider that you have repaid him.”

For all blessings come from Allah, Most High, as He says:

“Whatever blessing you have is from Allah.”

And He, Most High, says:

“To all—these and those—We extend the gifts of your Lord.”

Allah, glorified be He, is therefore the true Giver, for He is the One who created all provision, determined it and brought it to whomever He wills among His servants. Thus, the Giver is the One who provided for the benefactor and moved his heart to give to others. He is the First and the Last.