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Shiavault - a Vault of Shia Islamic Books Allah The Ninety Nine Attributes of Allah In the Holy Qur’an, we read the following verses: Allah: There is no god but He; His are the Greatest Names.
(20:8) Say: Call upon Allah or call upon the Beneficent God (al-Rahman); whichever you call upon, He has the Greatest Names." (Qur’an, 17:110) To Allah belong the Greatest Names; therefore, call on Him thereby, and leave alone those who violate the sanctity of His Names..." (Qur’an, 7:180) In order to familiarize ourselves with Allah's Attributes, we have to consult the Holy Qur’an, traditions, or even common-sense.
On page 220 of his Book of Unity (of Allah), Shaikh Muhammad ibn `Ali ibn Babawayh al-Qummi al-Saduq quotes Imam Ja`fer al-Sadiq quoting his forefathers quoting the Messenger of Allah saying, "There are ninety-nine Attributes, one hundred minus one, of Allah; whoever counts them will enter Paradise." He is also quoted saying that whoever learns these Attributes by heart and comprehends their meanings (and acts upon it) will enter Paradise.
One should be familiar with the meanings and implications of these names, not just with their count. Nobody can sufficiently be acquainted with the Attributes of Allah as He Himself says in 73:20: "He knows that you cannot (sufficiently) count Him (His Attributes)." A tradition says, "Derive your manners from the Attributes of Allah." Allah has willed to show His servant His Attributes which collectively describe Him without His Name being a separate part thereof, even though He is not identical to them in essence.
On page 112, Vol. 1, the renown scholar al-Kulaini al-Razi cites Hisham ibn al-Hakam saying that when he once asked Imam Ja`fer al-Sadiq about Allah's Attributes and their derivation, as well as the derivation of the word "Allah," the Imam said to him, "O Hisham! The proper noun `Allah' is derived from `ilah;' the Creator requires the existence of creation [to testify to His being its Creator]. This is a noun, not an adjective.
Anyone who worships a name without worshipping what the name stands for is actually committing kufr, apostasy; in reality, he does not worship anything at all. One who worships the name and the meaning is also committing kufr, for he will be worshipping two. Only one who worships the meaning without the name is in line with the concept of Tawhid (Unity of God).