[2:117] Creator of the heavens and the earth; and when He decrees a thing, He but says to it 'Be', and it is.
The Creator, according to the scholars, is the One Who brings the entity (ʿayn) into existence without any model (lā ʿalā mithāl). According to the people of allusion He is the One Who nothing is like Him (laysa lahu shayun mithlihi) so this term alludes to both the negation of any likeness (mithl) to His Essence and the negation of any model (mithāl) for His Acts. He is the One (al-aḥad) without any quantity comprising Him, the Eternal (al-ṣamad) Whom no final point in time cuts off, the Real (al-ḥaqq) Whom no imagination can picture, and the Existent (al-mawjūd) of Whom no understanding is capable. When He decrees an affair, no decreed thing (maqdūr) can oppose it and nothing which is created can be separated from His determination (ḥukm).