Ibn Furak said: “If it is argued, ‘Your view would require that the Torah, the Gospel, the Zabur, the Furqan, and all the other Books of Allah be one and the same, while the Lord, exalted is He, has affirmed for Himself many “words.” He said, “the words of Allah would not be exhausted” (Luqman 27); He said, “the word of your Lord has been fulfilled” (Hud 119); and He said, “and she affirmed the words of her Lord and His Scriptures” (al-Tahrim 12).’

We reply: The Lord—glorified be He—has indeed affirmed for Himself “words,” has sent down the Scriptures, and has also called Himself by many Names which He has recorded in Revelation. He said, “To Allah belong the Most Beautiful Names” (al-Aʿraf 180); and the Messenger of Allah—may Allah bless him and grant him peace—said, “Allah has ninety-nine Names.” Will you claim that the One named becomes multiple because the names are many, or will you say that the Names all indicate a single Named One who possesses the attributes of majesty?

If you concede that the names are numerous while the Named One is single, then we say the same about the divine speech: it is one; it does not resemble the speech of created beings, is not bound to any language, and cannot rightly be described as Arabic, Persian, or Hebrew, although the expressions used to convey it are many and varied. When the speech of Allah is recited in Arabic it is called the Qur’an; when recited in Hebrew or Persian it is called the Torah and the Gospel. Likewise, the Lord, exalted is He, may be referred to in Arabic as “Allahu al-Rahman al-Rahim” (Allah, the All-Merciful, the Ever-Compassionate), in Persian as “khudā-ye buzurg” (the Great God), in Turkish as “sarkoy,” and so forth—yet He, magnified be He, is One, while the names that point to Him are many.

Similarly, He—glorified is He—is worshiped in heaven and worshiped on earth through diverse acts of devotion and differing intentions; He is remembered by those who remember Him with various litanies. His speech, too, is written, recited, and interpreted through different canonical readings, assorted remembrances, and diverse scripts.

As for His words, “the words of Allah would not be exhausted” (Luqman 27), it has been said that His speech is called “words” because it contains the benefits conveyed by human words and stands in their stead; therefore, as a form of magnification, it is permissible to refer to it in the plural. A comparable usage occurs in His saying, “Indeed, it is We who have sent down the Reminder, and indeed, We shall preserve it” (al-Hijr 9); likewise, “And indeed, it is We who give life and cause death” (al-Hijr 23); and His statement, “Abraham was a nation, devoutly obedient to Allah” (al-Nahl 120), for he stood in place of an entire nation. The same applies to His words, “We shall set up the just balances” (al-Anbiya 47), although what is meant is a single balance. Others have said that the foregoing expressions and indications are those that point to the comprehended meanings of His speech.”