سرآغاز دین، خدا شناسی است؛ و کمال شناخت خدا، باور داشتن او؛ و کمال باور داشتن خدا، شهادت به یگانگی اوست؛ و کمال توحید «شهادت به یگانگی او» اخلاص؛ و کمال اخلاص، خدا را از صفات مخلوقات جدا کردن است؛ زیرا هر صفتی نشان می‌دهد که غیر از موصوف، و هر موصوفی گواهی می‌دهد که غیر از صفت است؛ پس کسی که خدا را با صفت مخلوقات تعریف کند او را به چیزی نزدیک کرده، و با نزدیک کردن خدا به چیزی، دو خدا مطرح شده؛ و با طرح شدن دو خدا، اجزایی برای او تصور نموده؛ و با تصور اجزا برای خدا، او را نشناخته است.
و کسی که خدا را نشناسد به سوی او اشاره می‌کند و هر کس به سوی خدا اشاره کند، او را محدود کرده، به شمارش آورد.
و آن کس که بگوید «خدا در چیست؟» او را در چیز دیگری پنداشته است، و کسی که بپرسد «خدا بر روی چه چیزی قرار دارد؟» به تحقیق جایی را خالی از او در نظر گرفته است، در صورتی که خدا همواره بوده و از چیزی به وجود نیامده است. با همه چیز هست،‌ نه اینکه همنشین آنان باشد؛ و با همه چیز فرق دارد، نه اینکه از آنان جدا و بیگانه باشد. انجام دهنده‌ی همه‌ی کارهاست، بدون حرکت و ابزار و وسیله. بیناست حتی در آن هنگام که پدیده‌ای وجود نداشت، یگانه و تنهاست، زیرا کسی نبوده که تا با او اُنس بگیرد و یا از فقدانش وحشت کند.

The foremost in religion is the acknowledgement of Him, the perfection of acknowledging Him is to testify Him, the perfection of testifying Him is to believe in His One-ness, the perfection of believing in His One-ness is to regard Him Pure, and the perfection of His purity is to deny Him attributes, because every attribute is a proof that it is different from that to which it is attributed and everything to which something is attributed is different from the attribute. Thus whoever attaches attributes to Allah Recognizes His like, and who recognizes His like regards Him two; and who regards Him two recognizes parts for Him; and who recognizes parts for Him mistook Him;
And who mistook Him pointed at Him; and who pointed at Him admitted limitations for Him; and who admitted limitations for Him numbered Him.
Whoever said in what is He, held that He is contained; and whoever said on what is He held He is not on something else. He is a being but not through phenomenon of coming into being. He exists but not from non-existence. He is with everything but not in physical nearness. He is different from everything but not in physical separation. He acts but without connotation of movements and instruments. He sees even when there is none to be looked at from among His creation. He is only One, such that there is none with whom He may keep company or whom He may miss in his absence.