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Moreover, As-Sâni’ is free from all defects, for defects arise from the inability of the essence of material beings but Taâ’lâ is divested and free of materiality. Also, He is divested and free of the attributes and necessities arising from the contingency of essences of beings in the universe. As-Subhân is Al-Wâjib Al-Wujûd; He has no like, no equivalent, no equal, Jalla Jalâluhû.  He indicates these two haqiqahs with His words: فَلاَ تَجْعَلُوا لِلّٰهِ اَنْدَادًا1