الظاهر
هو اسمُ فاعل من (الظهور)، وهو اسمٌ ذاتي من أسماء الربِّ تبارك...
Any creation of Allah that is claimed to be equivalent to Him in His rights of lordship, worship, and names and attributes.
Part of the creed of Ahlus-Sunnah wal-Jamaa`ah with respect to Tawheed (declaring the Oneness of Allah) is to believe that Allah, may He be Exalted, has no "natheer"; i.e. He has no equal or equivalent. No one is comparable or similar to Him in His lordship, in His entitlement to be worshiped, or in His names and attributes. He is One in His essence, as there is no one equivalent or comparable to Him. He is One in His lordship, as no one else shares in His control and management of His creation, nor does anyone own the universe alongside Him, nor does anyone assist Him. No one is even allowed to intercede on behalf of another except with His permission. He is also the only One to be worshiped, as no one is entitled to be worshiped but Him. Allah is also One in His names and attributes, for no one shares His names and no one possesses His attributes.
"Natheer: equivalent in all things, equal and similar.
What mirrors its opposite part in its action. To be a counterpart requires similarity in some ways, or a minimum of one way, even if the two are different in all other ways.