First: In Māturīdī theology, takwīn is a real, eternal attribute subsisting in God, while the originated thing—the mukawwan—is temporal.
Second: The Ashʿarī treatment understands takwīn through the relation of power and will, or an additional relational/conceptual consideration; it does not posit a distinct eternal real attribute under this heading.
Third: Some Sufi formulations are reported to treat producing, sustaining and giving life as distinct real attributes, raising the question of the plurality of attributes of action.
These accounts may all affirm that creation occurs. Their dispute focuses on the nature and eternity of the attribute associated with that occurrence.