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Praise, which means to describe in beautiful terms, be, [ever] established, to Allahu ta’ālā: is this meant to be informative, so that one believes in it? Or, is it meant as a eulogy, or both? These are three possibilities, the most likely of which is the last, as the Shaykh [Jalāl al-Dīn al-Mahallī] states in [his commentary on] sūrat al-Kahf [Q. 18:1]; Who created the heavens and the earth - He singles out these two for mention because for the observer they constitute the most awesome [visible] creation; and He appointed, He created, darknesses and light, that is, every darkness (zulma) and every light: the use of the plural only in the case of the former is because it [darkness] has many causes; and this is one of the proofs of His Oneness; then those who disbelieve, despite the existence of this proof, ascribe equals to their Rabb, they worship others equally.