Chapter: Allah’s words, “To Allah belong the Most Beautiful Names, so call upon Him by them, and leave those who deviate concerning His Names” (1).
Ibn Abī Ḥātim related from Ibn ʿAbbās on the phrase, “those who deviate concerning His Names,” that he said, “They commit shirk.” He also narrated from him: “They derived al-Lāt from al-ilāh (God) and al-ʿUzzā from al-ʿAzīz (the Almighty).” Al-Aʿmash commented, “They introduce into them what does not belong to them.”
The remainder of the verse states: “They will be recompensed for what they used to do” (al-Aʿrāf 180).
Relevance of this chapter to the Book of Monotheism: The author—may Allah have mercy on him—brought this chapter to rebut those who seek nearness to Allah by means of the dead. The prescribed approach is to seek nearness to Him through His Most Beautiful Names and His sublime Attributes.
Biographical note: Al-Aʿmash is Sulaymān ibn Mihrān al-Kūfī, a jurist, reliable ḥāfiẓ, and devout worshipper who died in 147 AH—may Allah have mercy on him.
The Most Beautiful Names: Names that have reached the pinnacle of beauty; no other names are more perfect, nor can anything else serve in their stead.
“So call upon Him by them”: meaning, implore Him and seek nearness to Him through them.