Question: What is the difference between the Names of Allah and His Attributes?
Answer: “The Names of Allah are everything that indicate the essence of Allah along with His Attributes that are established by it. For example, al-Qaadir, al-Aleem, al-Hakeem, al-Baseer. Verily theses Names indicate the essence of Allah and knowledge about what they establish in terms of knowledge, wisdom, hearing, and seeing.
As for the Attributes of Allah, then they are complete descriptions that are established by the essence. By knowledge, wisdom, hearing, seeing. So a Name of Allah indicates two things and an Attribute indicates only one thing. So it is said: A Name includes an Attribute and an Attribute requires a Name. It is obligatory to have faith in everything established about them from Allah or from his Prophet (ﷺ) in a form befitting Allah, the Exalted, along with faith that He does not resemble His creation in anything from His Attributes. Just as He does not resemble them in His essence. He, the Exalted said:
قُلْ هُوَ اللَّهُ أَحَدٌ
Say (O Muhammad (Peace be upon him)): “He is Allah, (the) One.
And He says:
لَيْسَ كَمِثْلِهِ شَىْءٌ وَهُوَ السَّمِيعُ الْبَصِيرُ
There is nothing like Him, and He is the All-Hearer, the All-Seer
[Taken from 809 Qadiyah Tahumm ul-Muslim wa ra’i al-‘Ulamaa Feeha pg. 83]
Faisal Ibn Abdul Qaadir Ibn Hassan