Tafsir for verse: 7:180
وَلِلَّهِ ٱلۡأَسۡمَآءُ ٱلۡحُسۡنَىٰ فَٱدۡعُوهُ بِهَاۖ وَذَرُواْ ٱلَّذِينَ يُلۡحِدُونَ فِيٓ أَسۡمَٰٓئِهِۦۚ سَيُجۡزَوۡنَ مَا كَانُواْ يَعۡمَلُونَ ١٨٠ ﴿180
180For Allah there are the most beautiful names. So, call Him by them, and leave those who deviate in (the matter of) His names. They shall be recompensed for what they have been doing.
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Commentary

And to Allah belong the best names, which are the most beautiful names. [Mahamud said: "The meaning of the best names, which are the most beautiful names..." Ahmad said: "That is, of what is permissible for Him, even if it is not intended to be used legally, like 'the noble' and 'the knowledgeable,' and similar terms."] This is because they indicate good meanings of glorification, sanctification, and others. So invoke Him by them and call Him by those names, and leave those who distort His names. And abandon the naming of those who deviate from the truth and correctness in them, as they call Him by names that are not the best names. This is to call Him by what is not permissible for Him, as we have heard the Bedouins say out of their ignorance. [Mahamud said: "As we have heard the Bedouins say out of their ignorance..." Ahmad said: "In this interpretation, there is a distance, for leaving to invoke by some names is not called distortion in common usage, but rather it is applied to an action, not to a neglect. However, it differs from the previous case in that they attribute the distorted names to His essence, which is more indicative of the Most Merciful than to something like 'the one with a white face' and the like, for this is not among His names, unless it is said: they attributed it to Him as a concession according to their claim."] O father of nobility, O one with a white face, O noble. Or they refuse to call Him by some of His best names, such as saying: O Allah, and not saying: O Most Merciful. And Allah, the Exalted, said: "Say, 'Invoke Allah or invoke the Most Merciful. Whichever you invoke, to Him belong the best names.'" And it is permissible that it is meant: and to Allah belong the good attributes. [Mahamud said: "And it is permissible that it is meant: and to Allah belong the good attributes, which is the description of justice, goodness..." Ahmad said: "Do not leave the stuffing of corrupt beliefs in places that cannot contain them. If the intended meaning is attributes, then the best of them is the description of Allah with the general ability and uniqueness in the creation, so that His servants do not associate with Him in creating their actions. And Allah, the Exalted, is magnified in that He is not questioned about what He does, and that all His decrees are just, and that He is not obliged to take care of what the creation imagines to be beneficial by their minds, and that His promise is true and His words are right. And He has promised to be seen, so it must occur, and other than that from His glorious attributes. And leave those who distort His attributes by denying them, then they claim that His power does not encompass the creations, but rather it is divided between Him and His servants. And they impose on Him the obligation to take care of what they imagine to be beneficial, and they restrict His vast forgiveness, pardon, and generosity towards the sinners among His monotheists, and other than that from the known distortion of the group who call themselves just, who purify themselves, and He knows best who fears Him."] And it is the description of justice, goodness, and benevolence, and the negation of the likeness of creation. So describe Him with them, and leave those who distort. [The saying "And leave those who distort" means the people of the Sunnah who say: Every being is intended and created for Him, even if it is evil, and His vision is permissible, contrary to the Mu'tazila in all of that, as has been established in its place. (A)] In His attributes, they describe Him with the will of evils and the creation of obscenity and immorality, and with what enters into resemblance like vision and the like. And it is said: Their distortion in His names is their calling the idols gods, and their deriving 'al-Lat' from Allah, and 'al-Uzza' from the Mighty.

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