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The second category is Tawhid­ul­Asma' wal­Sifat
Page 19
The second category is Tawhid­ul­Asma' wal­Sifat, which also pertains to Tawhid­ul­Rububiyyah. The Mushriks confirmed and grasped this category since Tawhid­ul­Rububiyyah necessitates it.
Say (O Muhammad ﺻﻠﻰ ﺍﷲ ﻋﻠﻴﻪ ﻭﺳﻠﻢ): "He is Allâh, (the) One. "Allâh­us­Samad (ﺍﻟﺴﻴﺪ ﺍﻟﺬﻱ ﻳﺼﻤﺪ ﺇﻟﻴﻪ ﻓﻲ ﺍﻟﺤﺎﺟﺎﺕ)
[Allâh the Self­Sufficient Master, Whom all creatures need, (He neither eats nor drinks)].
"He begets not, nor was He begotten.
"And there is none co­equal or comparable unto Him."