1. In the beginning, the entire universe was non-existent. Through the creation of Allâh, it came into existence.
2. Allâh Ta’âla is One. He is not dependent on anyone. He has not given birth to anyone, nor was He begotten. He does not have any wife. There is no one equal to Him.
3. He has been since eternity and will remain till eternity.
4. There is nothing similar to Him. He is unique.
5. He is alive. He has power over everything. There is nothing that is beyond His knowledge. He sees and hears everything. He speaks, but His speech is not like ours. He does whatever He wishes and there is no one to scold or reprimand Him. He alone is worthy of being worshipped. He has no partner. He is merciful to His servants. He is the lord. He is free of all blemishes. He is the one who saves His servants from all calamities. He is the possessor of honour and greatness. He is the creator of all things; nothing has created Him. He is the forgiver of sins. He is all-powerful.
6. He gives in abundance. He is the one who gives sustenance. He decreases the sustenance of whoever He wishes and increases the sustenance of whoever He wishes. He humiliates whoever He wishes and elevates whoever He wishes. He gives honour to whoever He wishes and disgraces whoever He wishes. He is just. He is extremely tolerant and forbearing. He values and rewards service and worship rendered to Him. He accepts duas (supplications). He is all-encompassing. He is the ruler over everyone and no one is a ruler over Him. No work of His is devoid of wisdom. He fulfils the needs of everyone. He is the one who created everyone and He is the one who will bring all back to life on the day of Qiyamah. He is the one who gives life and He causes death.
7. Everyone knows Him through signs and attributes. No one can know the essence of His being. He accepts the repentance of the sinners. He punishes those who deserve punishment. He is the one who gives guidance. Whatever happens in this universe occurs under His order. Without His order, even an atom cannot move. He does not sleep nor does He slumber. He does not get weary of protecting the entire universe. He is the one who is keeping everything in control. He has all good and beautiful qualities. There is no bad or defective quality in Him, nor is there any blemish in Him.
8. All His qualities are from eternity and will remain till eternity. No quality of His can ever disappear.
9. He is free from the qualities of the creation. Wherever such qualities have been mentioned in the Quran or Hadith, we leave the meanings of them to Allâh. He is the one who knows the reality of these things. We believe in these things without delving into them and have the conviction that whatever their meanings may be, they are correct. And this is the best way of looking at these things. Alternatively, we could give them some appropriate meaning with which we could get an understanding of them.
10. Whatever good or evil that takes place in the world, Allâh Ta’âla knows of it from eternity; and according to His knowledge He brings it into existence. This is what is meant by Taqdir (pre-destination). There is a lot of mysterious wisdom in creating even evil things. Everyone is not aware of this wisdom.
11. Allâh Ta’âla has given man an understanding and the power of choice with which he chooses between good and evil. However, man does not have the power to bring anything into existence of his own accord. Allâh Ta’âla is pleased with good deeds and displeased with evil deeds.
12. Allâh Ta’âla has not ordered man to do anything which is beyond his power.
13. Allâh Ta’âla is not bound by anything. Whatever mercy He shows is solely out of His kindness and virtue.