The Shahada is the first pillar of the religion, and it contains two testomonies. The first testimony is ‘There is no god but God.’ The theological meaning of it according to Imam al-Ghazali is that in it contains 8 core attributes of God, namely: 1) Unity, 2) Transcendence, 3) Life and Omnipotence, 4) Knowledge, 5) Will, 6) Hearing and Sight, 7) Speech, 8) Acts.
The Imam mentions in the Jerusalem Epistle that the first testimony is “pointless and without benefit unless one completely comprehends the pillars and principles related to this testimony.”
According to the scholars of Ahl al-Sunna, the two testomonies contain an affirmation of God’s essence, attributes, and acts, and an affirmation of the veracity of the Messenger. Therefore, Iman is centred around these four pillars, and according to the Imam each has ten foundations. That is forty foundations for all pillars.
The second testimony of faith specifically deals with the last pillar and that is affirming the veracity of the Messenger through transmitted reports.