1 Their inclusion of the denial of the divine attributes under their statement, “with none like Him in His attributes.” Consequently, in their view, anyone who says that Allah possesses knowledge and power, that He will be seen in the Hereafter, that the Quran is the speech of Allah, revealed and uncreated, or that He has a Face, hearing, sight, and other attributes, is regarded as likening Allah to His creation, not affirming His oneness!!

Ibn Abd al-Barr said: “They claim that whoever affirms these attributes likens Allah to His creation, whereas those who affirm them regard these people as denying the One who is worshipped”1.

2 Their inclusion, under their statement, “He is One in His essence, without division,” of the denial that Allah is above His Throne, separate and distinct from His creation, along with similar notions that entail denying and negating Him. They count this as tawhīd, yet this tawhīd ultimately amounts to saying that above the Throne there is no God to be worshipped and no Lord to whom prayer and prostration are offered!!

3 Their failure, in this classification, to mention tawhīd in worship and the call to sincere devotion to Allah and to dedicating every form of worship to Him alone—the very essence and spirit of the messengers’ call. They make absolutely no mention of this kind of tawhīd.

4 The best-known of their three categories is the third: oneness in acts, meaning that the Creator of the universe is one. They suppose that this is the tawhīd that is required. Yet it is well known that even if the polytheists affirmed all of this, they would not be free of the polytheism that Allah attributed to them in the Quran and for which the Messenger, may Allah bless him and grant him peace, fought them, unless they worshipped Allah alone. This is in addition to the false notions and corrupt, deviant beliefs contained in their classification, some of which have already been noted2.