What is the scholarly value of the Book of Tawhid?

Question:
Shaykh, what is the scholarly value of the Book of Tawhid?

Answer:
Its value is derived from the value of tawhid (the oneness of Allah). We have stated that tawhid is the head of the sciences. It is the forefront of the Shari'ah. It is the foundation of deeds. Deeds are not accepted except with tawhid. So whoever performs a deed in which he associates partners with Allah, Allah is free of it and of his shirk (associating partners with Allah), and Allah the Exalted does not accept it. So it is the foundation of deeds.
And no deed is accepted by Allah unless it is sincere for His face and in accordance with the Sunnah of His Messenger (peace and blessings be upon him). This is the subject of the Book of Tawhid: its subject is calling to tawhid, explaining tawhid, forbidding shirk, explaining what is major shirk and minor shirk, and explaining what completes tawhid as an obligation or as a recommendation.
And explaining what affects tawhid from bid'ah (religious innovations) and newly invented matters. This is the subject of this great book. It is a pure book on tawhid, its obligatory and recommended complements, and the prohibition of shirk, its causes, and its means. It is a book that gathers these great meanings. Therefore, Allah granted it permanence, fame, and great benefit. Nations have lived by it and benefited from it, and their reward returns, if Allah wills, to this renewing Imam (may Allah have mercy on him).