[10]. The Oneness of Allāh — in His being and in His attributes — is the foundation of all faith. It is to believe and affirm with absolute certainty that there is no partner or equal to Allāh in His essence, His names, or His attributes. There exists no being as High and Exalted as He is.
It is also to believe in all the attributes of Allāh as He has revealed them — attributes of perfection, majesty, and mercy — while knowing that none can share or resemble them in any way.
To affirm His Oneness is to recognize that all power, knowledge, and authority belong to Him alone, without rival or likeness.