al-Kāfirūn]. The [first] form of tawhīd (1) entails affirming Allah’s attributes of perfection by affirming His Most Beautiful Names and the attributes they entail. The [second] entails (2) devoting religion sincerely to Him, as He said:
“They were commanded only to worship Allah, devoting religion sincerely to Him.”
[Surah al-Bayyina: 5]
Thus, the first is a repudiation of the denial of Allah’s attributes, while the second is a repudiation of shirk (3). The root of shirk (4) lies either in denial (5)—such as the denial (6) of Moses’ Pharaoh; the man who disputed with Abraham concerning his Lord, Abraham’s adversary; (7) and the Dajjal, the messiah of misguidance and adversary of the Messiah of guidance, Jesus son of Mary [may Allah bless him and grant him peace] (8)—or in associating partners with Allah. The latter is far more widespread among nations than denial, and its adherents were the adversaries of most (9) of the prophets.
Among the adversaries of Abraham and Muhammad—may Allah bless him and grant him peace—were both deniers and polytheists. Yet the complete denial [of the Divine Essence] (10) is rare. Far more common is the denial of the attributes of perfection, which necessarily entails denying the Divine Essence itself. For they describe the Necessary Existent in terms that entail (11) His being impossible of existence.