13. Muhammad ibn Muhammad ibn `Isam al-Kulayni and `Ali ibn Ahmad ibn Muhammad ibn `Imran al=Daqqaq ( may Allah have mercy on them both) both said: Muhammad ibn Ya`qub al-Kulayni said, on the authority of `Ali ibn Ibrahim, on the authority of his father, on the authority of al-Nadr ibn Suwayd, on the authority of Hisham ibn al-Hakam that I asked Abu `Abd Allah al-Sadiq about the names of Allah, the Mighty and High, and their derivations. Hence, he replied, Allah is derived from Ilah (God). The word Ilah requires a server [Ma’luh], The name is other than the named. Therefore, whoever serves the name without the meaning then he disbelieves, and has not served anything. Whoever serves the name, and the meaning, he has associated, and has served both of them. Whoever serves the meaning without he name has embraced Divine Unity. Have you understood, O Hisham? He says, I said: “Elaborate for me.” He responded, For Allah, the Mighty and High, are Ninety Nine Names. If the name was the named then every name would have been a god. However Allah, the Mighty and High, has a meaning for all of these names which apply to Him, and all of them are other than Him. O Hisham! “Bread” is a name of a food; “water” is a name of a drink; “cloth is a name of a material, and “fire” is a name of ignition. Do you understand, O Hisham? Do you understand in such a way that you can defend us, and defeat our enemies, the apostates of Allah, and the one who associate other with Allah, the Mighty and High? I replied, “Yes.” He then said: “May Allah benefit you by it and secure you, O Hisham!” Hisham says, “I swear by Allah, no one could defeat me in debate on the subject of Divine Unity after I stood up from that place.”