And when He unified Himself; He indicated that by His saying - explaining the establishment of the foundations of the world; and its branches; in the manner of wisdom -: ﴿He created the heavens﴾; meaning: which is the encompassing ceiling; ﴿and the earth﴾; meaning: which is the spreading carpet; ﴿with truth﴾; meaning: with the established, confirmed command; not with deception and illusion; ﴿Indeed, to Him belongs creation and command﴾ [Al-A'raf: 54].

And when that was from the attributes of perfection; necessitating the negation of deficiencies; and it was decisive in being free from a partner; because if there were a partner; it would necessitate the possibility of opposition; thus necessitating incapacity regarding the intended; or the existence of the two opposites intended for them; and each of them is impossible; so the possibility of a partner is impossible; and because they; and all that is in them is His ownership; and in His control; there is no dispute for whoever affirms the deity in that; he followed it with His saying - as a result of that; indicating that He (glorified and exalted is He) is not of the nature of bodies -: ﴿Exalted﴾; meaning: exalted beyond description; ﴿above what they associate﴾ - attributing this to the beginning of His glorification like the first.