This image, based on absolute transcendence, negates multiplicity in the essence and negates any peer or partner. It closely resembles the image attributed to the Mu'tazila, as it involved extensive use of negation and denial for anything that might be conceived as similar to God, may He be exalted.

We can interpret this similarity between the two images as each being a reaction to a conception that was tainted with anthropomorphism and embodiment. For the Mu'tazila, the principle of monotheism, which they made the first of their five principles, was a resistance to the anthropomorphic and embodied conceptions that arose, particularly within the Karramiyya sect. And to the extent that the doctrines of dualism and Christianity, based on the multiplicity of divine essence (duality and trinity), had infiltrated. Ibn Tumart, the principle of monotheism, which he made the cornerstone of his thought and movement, was a resistance to what he considered embodiment and anthropomorphism in the creed of the Murabitun and their followers. The nature of this development in both conceptions was a cause for their inclusion of some extremism, represented in this negative depiction of the divine essence. It is in the nature of reactions to be mixed with extremism and exaggeration.

Secondly, the practical dimension of monotheism: The belief in monotheism is not fully realized by the Mahdi except when action is taken in accordance with its conceptual reality. Therefore, he named those who followed his call, joined him, and acted according to his commands as "Muwahhidun" (monotheists). Ibn Tumart also - Risala fi al-Ma'lumat: (63) Risala ila al-Atba' (in the book Akhbar al-Mahdi by al-Baydaq, Paris edition) - Ibn Tumart (64) in Sharh Maqalat al-Islamiyyin: This similarity becomes clear when we compare the text in al-Ash'ari (65) on monotheism among the Mu'tazila with the Risala fi Tawhid al-Bari by the Mahdi (66). (See details in: al-Shahrastani: al-Milal wa al-Nihal: attributed to Muhammad ibn Karam (d.) (67). Ibn Taymiyyah also pointed to this shared extremism in some exaggeration, saying: "The deniers of the Jahmiyya from the Mu'tazila and others...".

They were not monotheists in their view, but rather called him an anthropomorphist. The author of al-Murshida called his followers "Muwahhidun" (monotheists), followers who innovated a monotheism that God had not sent down any authority for. And they innovated in the monotheism that God sent down the Quran with. (Majmu' al-Fatawa: (68)).