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Islam is often seen as having the simplest doctrines of the major religions. Its most fundamental concept is a rigorous monotheism, called tawḥīd (Arabic: توحيد). God is the origin, the Absolute; He begetteth not, nor is He begotten; And there is none like unto Him "(112: 1-4). Muslims repudiate polytheism and idolatry, called Shirk, and reject the Christian doctrine of the Trinity and divinity of Jesus. In Islam, God is beyond all comprehension and Muslims are not expected to visualize God. The Al-Rahma, meaning "The Compassionate" and Al-Rahmm, meaning "The Merciful" (See Names of God in Islam).

Muslims believe that the creation of God's sheer command, "'Be' and so it is," [58] and that the purpose of existence is to worship God. [59] He is viewed as a person who responds whenever a person in need or distress calls him. There are no intermediaries, such as clergy, to contact God who states, "I am nearer to him than (his) jugular vein." God consciousness is referred to as Taqwa.

Allah is the term used for a deity or a god in general. Other non-Arabic Muslims may use different names as much as Allah, for instance "Tanrı" in Turkish, "Khodā" in Persian or Ḵẖudā in Urdu.