Aqeedah Tahaawiyyah : Point # 7:
لا يفنى ولا يبيد.
He does not perish nor (does He) pass away.
The Explanation – Point 
Al-fanaa. (الفناء – perishing) and al-beed (البيد – passing away) have one and the same meaning. So Allaah, the One free of all imperfections and the Most High has as His Attribute: continual and everlasting life. Allaah, the Most High said,
And place reliance upon the Ever-Living One Who does not die.
(Sooratul-Furqaan (25), aayah 58)
So, Allaah never perishes (passes away). He, the Perfect and Most High said,
Everything will perish except for His Face.
(Sooratul-Qasas (28), aayah 88)
And He, the Perfect and Most High said,
Everyone upon (the earth) will perish (die). But the Majestic and Noble Face of your Lord will remain forever. (Sooratur-Rahmaan (55), aayaat 26-27)
So for Him, the Perfect and Most High, is Al-Baqaa. (البقاء – persisting and remaining forever) whereas the creation will die and then they will be resurrected. And initially, they, the creation, were non-existent and then Allaah created them and then they will die and then Allaah, the Mighty and Majestic will raise them in the resurrection.
So, Allaah the One free of all imperfections and the Most High had no beginning and He has no end.
 Translator’s side point: Ibn Abil-`Izz rahimahullaah, in his explanation of At–Tahaawiyyah, makes the point that the second one (al-beed – passing away) is an emphasis of the first one (al-fanaa. – perishing).
Posted with kind permission from Dawud Burbank rahimahullaah
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