Some scholars said al-Ahad has the same meaning as al-Wahid. Others said Al-Ahad means the “One Who is indivisible”, i.e., the One Who does not accept division and partitioning, because He is not a body. Allah said in Surat Al-Ikhlas verse #1:
﴿قلْ هُوَ اللهُ أَحَدٌ﴾ سورة الإخلاص
The verse means: [Say, O’ Muhammad, Allah is One without a partner].
Allah said in dispraising the blasphemers in Surat az-Zukhruf verse # 15:
﴿وَجَعَلُواْ لَهُ مِنْ عِبَادِه ِجُزْءاً﴾ سورة الزخرف
The verse means: [But they (the blasphemers) have attributed to Him from His servants a portion].
Imam Abu al-Hasan al-Ash^ariyy said in his book An-Nawadir: “Whoever believes that Allah is a body is not knowledgeable about his Lord and is a blasphemer.”