In Islamic theology, particularly within the Ash'arite and Maturidite schools (the dominant Sunni positions), there is a struggle to balance Allah's absolute oneness (Tawhid) with the eternity of his attributes (Sifat).
If Allah has 99 distinct names/attributes that are "eternal and uncreated," some critics argue this introduces a form of plurality into the Godhead.
If the Names are distinct from Allah’s essence, there are multiple eternal entities. If they are identical to his essence, the distinctions between "The Merciful" and "The Avenger" become meaningless.
Early Islamic rationalists (the Mu'tazilites) argued that if the attributes were eternal, they would be "gods" alongside Allah. To protect Tawhid, they argued that the Names are merely titles and do not correspond to eternal, distinct realities within God.
A primary polemical point is that many of Allah’s names are relational. For a name to be "True" in an eternal sense, it must be active.
Ar-Razzaq (The Provider): If Allah is eternally "The Provider," whom was he providing for before creation existed?
Al-Ghafur (The Forgiver): If forgiveness is an eternal attribute, it necessitates the eternal existence of sin or a sinner to be forgiven.
Usually Islamic scholars argue these are "Attributes of Action" (Sifat al-Af’al) that become active only upon creation.
If these names only become "true" once creation exists, then Allah’s "names" are contingent upon the existence of the universe.
This implies that Allah changed or became something he wasn't previously (a Provider, a Creator, a Forgiver), which contradicts the idea of an immutable, eternal being.
If Allah's names (The Forgiver, The Provider) require a creation to be exercised, then Allah is dependent on his creation to realize his own attributes.
In Christianity; because God is Triune; He can be "Love" and "Father" and "Communicator" (The Word) within Himself. He does not need the universe to "become" who He is. Jesus refers to God as "Father" because he is the Eternal Son (John 17:5). The relationship is internal and pre-existent to the world. Therefore, God does not become a Father when he creates us; He is Father eternally.
The Quran offers many titles for Allah, but it lacks a singular definition of His essence that explains how these attributes function without a world to interact with.