This distinction is within the Ash’ari school wherein they divide the attributes of Allah into two categories:
- Attributes of Divine Essence (Sifat al-Dhat)
- Attributes of Divine Acts (Sifat al-F’il)
Attributes of Divine Essence (Sifat al-Dhat), according to the Ash’aris, are attributes when negated necessitate its opposite. For example, the negation of life (hayat) is death.
Another meaning is that these attributes are within the Divine essence, meaning, they are necessary attributes.
Another meaning is they are derived from an attribute that is not external to the Divine essence. For example, omniscience (ilm) is a necessary attribute of the Divine essence, and being Omnicient (Alim) is the same, as it is derived from omniscience (ilm) which is not external to the Divine essence.
All attributes of Divine essence are pre-eternal (qadim).
Attributes of Divine Acts (Sifat al-F’il), according to the Ash’aris, are attributes when negated to do neccesitate its opposite. Thus, if one negated the attribute of giving life or does not necessitate that Allah must be characterized with its opposite.
Another meaning is: any attribute of which both itself and its opposite are permissible to attribute to Allah, such as mercy, compassion, wrath, and anger.
Another meaning is: those attributes that are dervied from a meaning eternal to the Divine essence. For example, the attribute “Creator” is derived from the meaning of creation which is a meaning external to the Divine essence.
According to Ash’aris, giving life, giving provision, giving death, bringing into being (takwin), and other such actions are all considered attributes of Divine acts. But for the Maturidi’s these are the effects of the attribute of takwin itself. See: Attribute of Takwin (To Bring Into Being).