Our shaykh, Dr. ʿAlī Faqīhī, commented on this report:

“… Abū Yūsuf made a valuable statement on Allah’s oneness which clearly encompasses His oneness in lordship, His exclusive right to be worshipped, and His oneness in His names and attributes. He stated that Allah’s oneness cannot be known through analogy, explaining that analogy is only possible where a cause exists. He said: ‘Have you not heard the words of Allah—Mighty and Majestic is He—in the verses in which He describes Himself as knowing, powerful, and strong? He did not say, “I am powerful and knowing because of such-and-such a cause,” or, “I have power because of such-and-such a reason.”’ He said: ‘For this reason, analogy is not permissible concerning Allah’s oneness. Allah is known only through His names and described only by His attributes.’ He then cited the evidence for this and said: ‘Allah did not say, “Consider how I am the All-Knowing and how I am the All-Powerful.” Rather, He said, “Consider how I created …”’ and so forth. What he—may Allah have mercy on him—stated needs no explanation. Refer back to it, and you will find that he refutes those who deviate concerning Allah’s lordship and His names and attributes, using this to establish that worship and obedience are to be devoted to Allah alone.”1

I say: These, then, are three texts from three imams who died before Shaykh al-Islām Ibn Taymiyyah—may Allah have mercy on him—2. The first two died in the fourth century AH, while the third, Abū Yūsuf, died in the second century AH. His report was transmitted by al-Taymī, who died in the sixth century AH. These texts encompass the three categories of Allah’s oneness with the utmost clarity. Throughout the centuries, successive generations of Ahl al-Sunnah wa-l-Jamāʿah have upheld this division, with no disagreement among them. None denies this except a misguided, deviant innovator.