(Discussion of the names of Allah, al-Muqaddim and al-Mu'akhkhir, and an explanation of the types of bringing forward and sending back) And the one who brings forward and the one who sends back are those two attributes of actions that follow them

The Shaykh : The author (may Allah have mercy on him) says: Among the names of Allah are al-Muqaddim and al-Mu'akhkhir, or among His attributes are the one who brings forward and the one who sends back. The Prophet (peace and blessings be upon him) named them when he said: Bringing forward and sending back are two attributes established for Allah (Mighty and Majestic), related to His actions, related to His actions, like the Giver of Life and the Giver of Death. So the Giver of Life and the Giver of Death are two of the attributes of Allah; giving life and causing death are related to what? To His actions. So they are among the attributes of actions, and they are among the attributes of the Essence from one angle. From the angle of their subsisting in Allah, they are among the attributes of the Essence, and from the angle of their relation to the created, occurring thing, they are among the attributes
The student: of actions

The Shaykh : of actions. And for this reason he said:
"And they are also among the attributes of the Essence *** Subsisting with the Essence, not with another"
So they are attributes of the Essence and attributes of actions. Know that bringing forward and sending back are of two types: sensory and conceptual. As for the sensory, it is very common; Allah brings forward the birth of this one before that one, the death of this one before that one, and the illness of this one before that one, and it is abundant; all the actions of Allah contain bringing forward and sending back. As for the conceptual, it is like the saying of the Messenger (peace and blessings be upon him) when he saw men lagging behind in the mosque: And often a person is in the first row in prayer, but he is sent back by Allah; so he is brought forward sensorily, but sent back conceptually. So bringing forward and sending back are of two types: sensory and conceptual. They are among the attributes of actions in consideration of their relation to the created, and among the attributes of the Essence in consideration of their relation to whom? To the Creator.