Aslam

Praise be to Allah.Al-Quddoos

(the Holy) is the One Who is Blessed and Pure, who is exalted above

all impurity. It was said that the angels sanctify Him and He, may He

be exalted, is the One Who is praised for His virtues and goodness.

Allaah

is al-Quddoos because He is far above having any opposites, rivals,

partner or son. He is described as being perfect, and is far above having

any faults or shortcomings at all. He is far above anything being near

Him or like Him in any aspect of His perfection. Ibn Jareer said:

“Taqdees

(sanctification) is purification and veneration… Quddoos…  purity

and veneration are for Him, hence land may be described as ard

muqaddasah or holy land, meaning that it is pure. When the

angels say ‘Nuqaddisu laka

(we sanctify You)’ it means we attribute to You Your attributes of being

pure and free of all impurities and of all that the people of kufr attribute

to You. It was said that the angels’ sanctification of their Lord is

their prayer (salaah). Then he mentioned some of the comments of the

mufassireen, who said that taqdees

(sanctification) may mean prayer, veneration, glorification, magnification

or obedience. Salaah and veneration come back to purification because

they declare Him to be pure and free from all that the people of kufr

attribute to Him.

Ibn

al-Qayyim said:

One of His attributes is the Holy, declaring Him to be above all imperfection and glorifying the Most Merciful