لَا مَشِيئَةَ لِلْعِبَادِ إِلَّا مَا شَاءَ لَهُمْ
Servants have no will except what Allah has willed for them.
وَأَفْعَالُ الْعِبَادِ (هِيَ) خَلْقُ اللَّهِ وَكَسْبٌ مِنَ الْعِبَادِ
The actions of servants are created by Allah and acquired by the servants.
The apparent difficulty: If Allah creates acts, why are people accountable for them?
Resolution: Acts are attributed to Allah as their Creator and to the servant through acquisition (kasb). The servant chooses and acts, but is not an independent creator. Distinct attributions preserve accountability.
Inference to avoid: Equating divine creation with total compulsion or acquisition with independent creation is mistaken.
Application: A servant is accountable for praying or neglecting prayer, while creation of the act belongs to Allah.