The central concept of Islam is tawḥīd (Arabic: توحيد), the oneness of God. It is usually thought of as a precise monotheism, but is also panentheistic in Islamic mystical teachings.[45][46] God is seen as incomparable and without partners such as in the Christian Trinity, and associating partners to God or attributing God's attributes to others is seen as idolatory, called shirk. God is seen as transcendent of creation and so is beyond comprehension. Thus, Muslims are not iconodules and do not attribute forms to God. God is instead described and referred to by several names or attributes, the most common being Ar-Rahmān (الرحمان) meaning "The Entirely Merciful," and Ar-Rahīm (الرحيم) meaning "The Especially Merciful" which are invoked at the beginning of most chapters of the Quran.[47]

Islam teaches that the creation of everything in the universe was brought into being by God's command as expressed by the wording, "Be, and it is,"[i][2] and that the purpose of existence is to worship God.[48] He is viewed as a personal god[2] and there are no intermediaries, such as clergy, to contact God. Consciousness and awareness of God is referred to as Taqwa. Allāh is a term with no plural or gender being ascribed to it and is also used by Muslims and Arabic-speaking Christians and Jews in reference to God, whereas ʾilāh (إله) is a term used for a deity or a god in general.[49]