Allah created His creatures to fulfil, is something that has actual existence and falls within what is commanded. Further commands concern what brings the purpose of their creation to perfection.

As for what is forbidden, it obstructs either the very foundation of the purpose for which they were created or its perfection. They were forbidden to associate partners with Allah because this obstructs that foundation and constitutes injustice with regard to His Lordship. As Allah Most High says:

“Indeed, associating partners with Allah is a tremendous injustice.”

They were also forbidden to wrong one another in matters of life, property, sexual inviolability and honour, because this obstructs the perfection of the purpose for which they were created. Thus, performing what is commanded is foundational and is the intended objective, whereas refraining from what is forbidden is secondary and serves that objective.

Allah Most High says:

“Indeed, Allah does not forgive associating partners with Him, but He forgives what is less than that for whom He wills.”

This is because associating partners with Allah obstructs the foundation itself, leaving the soul unprepared for success in the Hereafter. Lesser sins are different: the person who is forgiven possesses the foundation of faith, which is the cause of felicity.

The twelfth point:

The purpose of a prohibition is that the forbidden act should be abandoned; what is intended is that it should not occur. Non-existence contains no good unless it preserves something that exists; otherwise, there is no good in nothingness. This is known through reason and sensory experience. Some things, however, harm other things by their existence, so their absence is sought for the well-being of those other things, just as the absence of killing is sought to preserve life