Islamic teaching describes Allah’s intellectual aspect as boundless and perfect knowledge which, although it can be compared to the human mind by analogy, far surpasses the finite and mutable human consciousness.

Infinite Divine Intellect and the Boundless Wisdom of Allah

Islamic teaching describes Allah’s intellectual aspect as boundless and perfect knowledge which, although it can be compared to the human mind by analogy, far surpasses the finite and mutable human consciousness. According to this view, being Spirit, Allah encompasses aspects of mind, will, and action; His intellect, unlike human cognition, does not undergo a process of learning but directly encompasses all knowledge.

Thus, one source notes:
"In the matters of eternity we shall approach the infinite and shall be free from all that is temporal and transient. It is most accurate to represent the image of God's existence through the opposite image of created beings. This can be easily done. Here one only needs to negate from God everything that is said of creatures. Yet again, the drawback is that by doing so we remove from God only what He is not, without affirming what He is.

We say: God is self-subsistent, above space and time, above all change, yet what is He?

We do not know. This remains a mystery for us. Now let us consider the Divine Essence in its most particular manifestations. We have stated that God is Spirit, according to the teaching of Sacred Scripture. The essence of the Spirit consists of mind, will, and actions. The same can be assumed of God: He too has something similar. Let us begin with the mind, or that aspect which resembles our own mind, of which our mind is an expression."
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This passage emphasizes that even though the analogy with the human mind is applied figuratively, Allah possesses an intellect in the highest degree of perfection, which is the source of His omniscience.

Additionally, another text discusses the structure of the divine essence by dividing its attributes into mind, will, and feeling:
"Accordingly, the attributes of God, as a spiritual being, can be divided into: a) the intellect of God, b) the will of God, and c) the feeling or consciousness of God. God possesses the most perfect intellect. Revelation refers to Him as the God of intellects, affirming that His intellect is innumerable, i.e. immeasurable. He is also, in relation to created beings, the origin of all intellect and knowledge. In God lies the depth of wisdom and intellect, that is, knowledge."
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This quotation illustrates that the intellectual side of Allah is regarded as absolutely perfect, being the source of all knowledge and wisdom, while the human mind—created and mutable—can only partly reflect this divine nature.

In summary, in Islamic teaching, the intellectual dimension of Allah is presented as an expression of His spiritual essence: an infinite, inexhaustible, and immeasurable mind through which He directly comprehends all of existence. The analogy with the human mind underscores that although humans have the capacity for thought and cognition, it is inherently finite and pales in comparison to the absolute, perfect wisdom of God.