348—Ahmad ibn Muhammad ibn Imran informed us, from Abu Bakr ibn Abi Dawud al-Sijistani, who said:

“Whoever claims that the Name is other than the One named has claimed that Allah is other than Allah, and has erred in this. For the name is other than the one named in the case of created beings: a man may be called Mahmud while he is blameworthy, and he may be called Qasim though he has never apportioned anything at all. But Allah—exalted be His praise—and His Name: His Name is from Him. We do not say that His Name is He; rather, we say that His Name is from Him. If someone says that His Name is not from Him, then he has said that Allah is unknown. ⦗238⦘ If he says that Allah has a name, yet is not that name, then he has posited a second alongside Allah.”