The discussion of the divine name raises a fine point: if a name is treated only as a universal concept that could in abstraction apply to more than one referent, how is its designation of the unique divine referent expressed? The source therefore considers the difference between conceptual content and reference to an individual.
لَا إِلَهَ إِلَّا اللَّهُ
There is no deity worthy of worship except Allah.
The negation and exception express monotheism. The commentary records competing explanations and objections about how the divine name functions in this expression. The important linguistic distinction is between the meaning associated with an expression and its use as a proper name, even where the two are intertwined in theological discourse.