Allah is the One (Who is One “al-Wahid”), i.e., the One who does not have a partner with Him in Godhood. He is (Indivisible “al-‘Ahad”), i.e., the One Who does not accept division and partitioning because He is not a body. He is neither a kathif (tangible) body which is physically grasped by the hand like humans, trees, and stones, nor is He a latif (non-tangible) body which cannot be physically grasped by the hand like light, darkness, and wind.
