2. Ali ibn Ibrahim has narrated from his father from al-Nadr ibn Suwayd from Hisham ibn al-Hakam, who asked Abu ’Abdillah about the names of Allah and about the root or derivative forms of those names:

“What is the root word for Allah?” He replied, “The word Allah is derived from the word Elah (Lord) which requires Ma’luh (some one whose Lord one has become). Note that names are something other than whatever to which they apply. O Hisham, whoever, worships the name without the fact for which the name stands he has denied the existence of Allah and has not worshipped any thing. Whoever worships the name and the meaning for which the name stands he has worshipped two things. Whoever worships the meaning without the name he is a monotheist. Did you understand it, O Hisham?”

Hisham then asked, “Please explain further.” The Imam then said, “Allah has ninety nine names. If names would have been the same thing for which they stand, every one of them would have been a Lord. However, Allah is a meaning for which these names stand and they all are something other than Him. O Hisham, bread is the name for a certain kind of food, water is the name for a certain kind of drink, cloth is the name for a certain kind of garment and fire is the name for a thing that burns. Did you understand, O Hisham, in a form of understanding that would help you to defend our cause against our enemies and those who worship things that are other than Allah?” I said, “Yes, I did receive such understanding.” The Imam then said, “May Allah grant you success in it and keep you steadfast (in your belief). Hisham has said, “I swear by Allah that since then no one has been able to defeat me in an argumentation on the issue of the Oneness of Allah and that has made me reach this position that I hold.”