In this regard...
In this regard, Sabziwari says: that being and quiddity are, however, distinct in mind but are identical in the external world. (4) Similarly, al-Shaykh al-Mufid also held that though attributes are distinct in the mind but are identical on the outside. Apparently, Martin McDermott also maintains that al-Mufids approach was conceptualism. (5) 10) The issue of distinct Divine Attributes while holding the Unity of God was discussed by later Islamic thinkers.
Ibn Arabi and Mulla Sadra also like al-Shaykh al-Mufid had a kind of conceptualistic approach toward the Divine Names. Ibn Arabi explicitly denies the existential status of attributes and says: “What we believe is as relations which in Shariah is called name. Every name bears a meaning different from others. That meaning is predicated on God. Nazzar who follows Kalam, considers it as an attribute, not a relation … Do names possess existential status?
In this regard, there is a debate between Nuzzar. In our view, everything is clear. They are only relations and names and are conceptual, not objective, and concrete. Thus, the substance can be divided only by being, not by accidents, attributes and relations.”(6) He further says: “Relations are neither essences nor things.
Regarding the reality of relations, one should say that they are nothingness in nature.”(7) Mulla Sadra commented on the following points on the levels of being: “Nothing can be found which is not available among the Divine Names. Names come into being by Divine Being. They come into being in the best manner, and owing to His necessary Essence they would be necessary.”(8) These names are conceptual and simple beings that depend on Necessary Being.
And such multiplicity in unity is one of the secrets of the Divine Being. (9) In some other place, he said: “Divine Attributes are identical with His Divine Essence, not as Ashariah believe in it. For they believe in the multiplicity of His Attributes which entails a multiplicity of two eternal beings, not as Mutazilah creed also who denied the reality of the attributes.
Yet, while believing in its effects, he considers essence as second to the attributes.”(10) Concluding that Ibn Arabi and Mulla Sadra admit the basis of al-Mufid ideas though they developed it in a broad area, they believe that all created beings are conceptual, and, all creatures possess conceptual entities and like Divine Names they can be called Divine Word.