Aba Abdillah عليه السلام about the Names of Allah and their derivation saying: What is Allah derived from? He (Hisham) said: so he (the Imam) said to me: O Hisham, ‘Allah’ is derived from ‘ilah’ and ‘al-ilah’ connotes the one who is worshipped. The name is other than the named. Whoever worships the name without the meaning then he has disbelieved and has not worshipped anything. Whoever worships the name and the meaning then he has disbelieved and worshipped two (distinct things). Whoever worships the meaning without the name then that is true monotheism. Have you understood O Hisham? He (Hisham) said: I said: increase for me. He said: Allah has ninety nine names, if the name was identical to what is named then every name among these (ninety-nine) would be a god, rather Allah is a meaning to which these names point to, and each one of them is other than him. O Hisham, ‘bread’ is a name for what is eaten, ‘water’ is a name for what is drunk, ‘clothes’ is a name for what is worn, ‘fire’ is a name for what burns, have you understood Hisham? an understanding through which you can repel and defeat our enemies and those who betake others apart from Allah Mighty and Majestic. I said: Yes. He said: May Allah benefit you by it and make you firm O Hisham. Hisham said: by Allah no one has defeated me on the subject of Tawhid to this day when I stand in the position I do.