2. Ali ibn Ibrahim has narrated from his father from an-Nadr ibn Suwayd from Hisham ibn al-Hakam who has said that he asked abu ‘Abdallah , about the names of Allah and their derivations and roots. “What is the root from which the word Allah is derived?” The Imam replied, “O Hisham, the word Allah is derived from ’ilah, that is, the One Who is worshipped and the One who is worshipped is supposed to be worth worshipping. The name of Allah is different from His Own self. Whoever worships the name not the meaning has disbelieved and has, in fact, worshipped nothing. Whoever worships the name and its meaning jointly, he becomes a polytheist because of worshipping two gods. Whoever worships the meaning of the word Allah only he, in reality, has worshipped the One Allah (God). O Hisham, did you grasp it?” Hisham requested, “Kindly enlighten me more.” The Imam added, “Allah has ninety-nine names. If each name had a separate meaning then each meaning would have been a god. Allah is One only and all His names stand for just One reality and all these names are other than Allah Himself. O Hisham, bread is the name of something to eat. Water is the name of something to drink. Dress is the name of something to wear on. Fire is the name of something that burns. O Hisham, did you fully grasp the point so you can defend your belief and contest successfully against our opponents, who, along with Allah, the Exalted, the Great, except things other than Him?” Hisham replied, “Yes, I did understand.” The Imam said, “O Hisham, may Allah benefit you thereby and grant you steadfastness.” Hisham (the narrator) says, “I swear by Allah, no one has ever defeated me on the issue of Tawhid until now.”