whether negation or affirmation, through its derivation, it does not have the power of this Name in the oneness of its indication of the essence, as with the All-Merciful and the other Most Beautiful Divine Names.
His saying, Most High, has indeed come as a command to His Prophet, God’s blessings and peace be upon him: “Say: Call upon Allah or call upon the All-Merciful; whichever you call upon, His are the Most Beautiful Names” [al-Isra 17:110]. The pronoun in “His” refers to the One called upon, Most High, for the original Named One, beyond derivation, is only a single entity.
God, Most High, has protected this proper Name from being applied to anyone other than the Real’s essence—majestic is His majesty. For this reason God, Mighty and Majestic, says in arguing against one who ascribes godhood to other than this Named One, “Say: Name them!” [al-Raʿd 13:33]. The one addressed is confounded, for if he named it, he would name it by something other than Allah.
(The Categories of the Names’ Significations)
As for the comprehensiveness within them, the significations of the Names beyond the concept of the essence are many and different. We have no pure proper name for the essence other than this Name, Allah. The Name Allah indicates the essence through correspondence, as proper names indicate what they name.
There are Names that indicate transcendence, and Names that indicate the affirmation of entities of attributes, even though the Real’s essence
