Beliefs Pertaining to God (Ilahiyyat) contains twenty necessary attributes of Allah. In fact, only 13 are listed as necessary. There is a difference of opinion in the Ash’ari school whether the attributes one must have conviction on are 20 or 13. Most opine that the first 13 are necessary to believe while the last 7 are not considered independent attributes but only exist by virtue of the qualitative attributes and thus do not provide any additional meaning. Refer to this note to review the attributes in detail.
The Maturidi school adds the attributes of Takwin as a pre-eternal qualitative attributes within the Divine Essence. See: Attribute of Takwin (To Bring Into Being).