For God has no partner, neither connected to Him nor separated from Him, nor indwelling in Him. Rather, He has absolute uniqueness in His essence.

And among them is transcendence from likeness in attributes. This necessitates the negation of equality and resemblance to created things for God Almighty. Therefore, minds do not encompass Him, imaginations do not conceive Him, thoughts do not reach Him, and intellects do not qualify Him, because these are only achieved by comparing like with like. As for the verses and hadiths that mention likeness, such as the verse of Istiwa' (Ascension) and the hadith of نزول (Descent), it is obligatory to believe in them as they came, while negating likeness and qualification.

And among them is transcendence from likeness in being bound by place and time. For God Almighty, it cannot be said when He was, nor where He was, nor how He was. He was before time and place, creating place and ordaining time. He is not bound by time, nor is He confined to a place.

And among them is transcendence from likeness in action. For God alone is the sole doer in the universe. He has no co-ordinator in creation, nor a partner in dominion.

Al-Mahdi summarized these aspects of transcendence in his saying: "He is the One who has no likeness among His creation, He is the One who has no partner in His dominion, He is the One who has no equal in His might, He is the One who has no stubborn opponent or advisor in His command, He is the One who has no peer in His oneness."

And he made it incumbent upon his followers and those affiliated with him to know these truths, and then he instructed them to engage in teaching them and spreading them among people. He said to them: "And engage in teaching Tawhid (monotheism), for it is the foundation of your religion, so that you may negate likeness, association, deficiencies, afflictions, and boundaries and directions from the Creator. And do not confine Him to a place or a direction, for He Almighty existed before places and directions. Whoever makes Him in a direction..."