Sharh Thalathat al-UsulSalih Al-Fawzan

And the clearest exposition of its meaning is found in the Almighty’s words:

“When Abraham said to his father and his people, ‘I repudiate all that you worship, apart from the One who created me; He will surely guide me.’ And He made it a lasting word among his descendants so that they might return.” ⦗al-Zukhruf 26, 28⦘ ⦗35⦘

…for la ilaha illa Allah combines both negation and affirmation, and true tawhid (monotheism) is impossible without the two together. Mere affirmation is insufficient, and mere negation is insufficient; both are required, as in the divine words: “Whoever rejects al-taghut (false objects of worship) and believes in Allah” [al-Baqarah: 256], and “Worship Allah and associate nothing with Him” [al-Nisa: 36]. If one were simply to say, “Allah is a god,” this would not suffice—for al-Lat is called a god, al-Uzza a god, Manat a god, and every idol is termed an ilah (deity). One must therefore say, “There is no deity except Allah,” uniting negation and affirmation so that tawhid is realized and shirk (polytheism) eliminated. (35) The best commentary on the Quran is the Quran itself. Allah has explained la ilaha illa Allah in the story of Ibrahim, peace be upon him: “Indeed I am free”—this is the negation, la ilaha—“except for the One who created me,” that is, except Allah—this is the affirmation. This verse gives the full meaning of la ilaha illa Allah.
وَتَفْسِيرُهَا الَّذِي يُوَضِّحُهَا قَوْلُهُ تَعَالَى: ﴿وَإِذْ قَالَ إِبْرَاهِيمُ لِأَبِيهِ وَقَوْمِهِ إِنَّنِي بَرَاءٌ مِمَّا تَعْبُدُونَ إِلَّا الَّذِي فَطَرَنِي فَإِنَّهُ سَيَهْدِينِ وَجَعَلَهَا كَلِمَةً بَاقِيَةً فِي عَقِبِهِ لَعَلَّهُمْ يَرْجِعُونَ﴾ [الزخرف: ٢٦، ٢٨] [٣٥] .
فلا إله إلا الله تشتمل على نفي وإثبات، ولا بد في التوحيد من النفي والإثبات لا يكفي الإثبات وحده، ولا يكفي النفي وحده، بل لا بد من النفي والإثبات كما قال تعالى: ﴿فَمَنْ يَكْفُرْ بِالطَّاغُوتِ وَيُؤْمِنْ بِاللَّهِ﴾ [البقرة: ٢٥٦] ﴿وَاعْبُدُوا اللَّهَ وَلَا تُشْرِكُوا بِهِ شَيْئًا﴾ [النساء: ٣٦] . فلو قلت: الله إله، هذا لا يكفي، اللات إله، والعزى إله، ومناة إله، كل الأصنام تسمى آلهة. فلا بد أن تقول: لا إله إلا الله، فلا بد من الجمع بين النفي والإثبات حتى يتحقق التوحيد وينتفي الشرك. [٣٥] خير ما يفسر القرآن القرآنُ، فلا إله إلا الله فسرها الله في القرآن، وذلك في قول الخليل ﵊ فيما ذكر الله عنه: ﴿إِنَّنِي بَرَاءٌ﴾ هذا النفي لا إله، ﴿إِلَّا الَّذِي فَطَرَنِي﴾ : يعني إلا الله، هذا الإثبات. فهذه الآية تفسير معنى لا إله إلا الله تمامًا.

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