الاْحَدُ لاَ بِتَأْوِيلِ عَدَد، وَالْخَالِقُ لاَ بِمَعْنَى حَرَكَة وَنَصَب، وَالسَّمِيعُ لاَ بِأَدَاة، وَالْبَصِيرُ لاَ بِتَفْرِيقِ آلَة، وَالشَّاهِدُ لاَبِمُمَاسَّه، وَالْبَائِنُ لاَبِتَرَاخِي مَسَافَة، وَالظّاهِرُ لاَبِرُؤيَة، وَالْبَاطِنُ لاَ بِلَطَافَة. بَانَ مِنَ الاْشْيَاءِ بَالْقَهْرِ لَهَا، وَالْقُدْرَةِ عَلَيْهَا، وَبَانَتِ الاْشْيَاءُ مِنْهُ بَالْخُضُوعِ لَهُ، وَالرُّجُوعِ إِلَيْهِ.
He is One but not by the first in counting, is Creator but not through activitiy or labour, is Hearer but not by means of any physical organ, is Looker but not by a stretching of eyelids, is Witness but not by nearness, is Distinct but not by measurement of distance, is Manifest but not by seeing and is Hidden but not by subtilty (of body). He is Distinct from things because He overpowers them and exercises might over them, while things are distinct from Him because of their subjugation to Him and their turning towards Him.