In the light of the blessed Surah at-Tawhid (or al Ikhlas), the following headings about the cognition of the Essence and Attributes of God can be deduced:
Tawhid of Essence
God has a Perfect Essence and the Attributes of Perfection and Beauty. Thus, this Essence must be regarded as One and Unique. That is, whatever we say concerning His Oneness and Unity, we have to believe also with respect to His Essence. Those who acknowledge such Essence also believe in the Tawhid of Essence.
Shirk {polytheism} in Essence
This means that we believe in two or more essences for God, the Exalted. This type of polytheism is called “polytheism in Essence”. God is One in Essence and has no partner. So, those who maintain that God has a son or equal, or that He has been begotten profess polytheism in Essence. The Holy Qur’an strongly condemns this type of belief.
Tawhid in Attributes
The Essence of God has Attributes which we can understand through Their effects, such as the Knowledgeable {al-’Alim}, the Living {al-Hayy}, the Wise {al-Hakim}, and the Ever-Living {al-Qayyum}. We relate these Attributes to the Essence, saying that God, the Blessed and Exalted, is One in Essence and Attributes. Since all these Attributes relate back to the Essence, there is no multiplicity in the Attributes and all Attributes are one. Every Attribute is identical with the other Attribute. For example, His Knowledge {’Ilm} is His Power {Qudrah}. Therefore, the plurality of Attributes according to our understanding is related to the effects of the Single Essence. As such, His Attributes and Essence are One and not that He has One Essence and many Attributes. Therefore, the plurality of Attributes according to our understanding is related to the effects of the Single Essence. As such, His Attributes and Essence are One and not that He has One Essence and many Attributes.
Source:
A New Analysis of Wahhabi Doctrines
By: Muhammad Husayn Ibrahimi
ABWA Publishing and Printing Center
[Pg. 19-20].
