God's Kalam (speech) has ta'luq over all must, impossible, and possible subjects.
Considering the words of God are eternal and everlasting, we apply the 3 subjects as follows:
God's speech that of "must" (wajib) nature:
Ta'luq is pertinence in regard of entity. If we place God as an entity, and every creation as another entity then we can classify ta'luq into 2:
- Sifats that have ta'luq on both God and creations: Knowledge ('ilm) and Speech (kalam).
- Sifats that have ta'luq on creations only: Power (qudrah) and Will (iradah).
- Sifats that never has ta'luq whatsoever: all sifats nafsiyyah, salbiyyah, ma'nawiyyah, and sifat Hayah. These sifats are sufficient within themselves.
- Sifats that has ta'luq on the possible: Power (qudrah) and Will (iradah).
- Sifats having ta'luq over everything that ever exists: Hearing (sama') and Vision (basor).
- Sifats having ta'luq over the wajib, mustahil and ja'iz subjects: Knowledge ('ilm) and Speech (kalam).
- I've personally heard a so-called "modern ustaz" saying this: "God has the will and power to create a second god". This is absurd and outside of our aqidah. Will and Power do not have pertinence over God's own self.
- The most important function of your intelligence ('aql) is to ponder the sifats of God.