Al-Hashr (The Gathering): (24) He is Allah, the Creator...

Then He said: {He is Allah, the Creator} (Al-Khāliq). Creation (Al-Khalq) means estimation or determination. It signifies that He determines His actions according to specific ways. Thus, the attribute of Creator refers back to the attribute of Will (Irādah).

Then He said: {The Maker} (Al-Bāri'). This is equivalent to saying "the fashioner" or "the bringer into existence." However, it specifically implies the origination of physical bodies (substances). This is why it is said that bodies are barīyah (created/fashioned), but it is not used for attributes (A'rāḍ) such as color or taste.

As for {The Fashioner of Forms} (Al-Muṣawwir), it means He creates the forms of creation as He wills. The attribute of Creator (Al-Khāliq) was mentioned before the Maker (Al-Bāri') because prioritizing the Will (Irādah) precedes the effect of Power (Qudrah). And the Maker (Al-Bāri') was mentioned before the Fashioner of Forms (Al-Muṣawwir) because the origination of substances precedes the origination of attributes.

Then the Exalted said: {To Him belong the Best Names} (Lahū al-Asmā’ al-Ḥusnā). We have already explained this in the verse: {And to Allah belong the Best Names} (Al-A'rāf: 180).

As for His statement: {Whatever is in the heavens and the earth glorifies Him. And He is the All-Mighty, the All-Wise} (Yusabbiḥu lahu mā fī al-samāwāti wa-l-arḍ wa-huwa al-'Azīz al-Ḥakīm), its exegesis has already passed in the beginning of Sūrat Al-Ḥadīd.

And Allah, the Glorified and Exalted, knows what is correct. Praise be to Allah, the Lord of the Worlds, and peace and abundant salutations upon our Master Muhammad, the unlettered Prophet, and upon his family and all his companions.