This book focused on the unification of worship, which is the unification of divinity, and the warning of the greatest and smallest polytheism, while speaking on the unification of names and attributes, and explaining the evidence from the Qur'an and Sunnah on the danger of polytheism, and explaining what God sent his messengers from monotheism. The compiler began this book with a statement of unification of worship; Because most of the people in his time have ignorant of this monotheism, and they fell into many of the works and sayings that are contradictory, then he concluded his book by unifying the names and attributes so that this book is comprehensive for the three types of monotheism.