Al-Hasîb: The Reckoner
"...and Allah is enough as Reckoner" (4:6).
The Reckoner is the quality which suffices. As an active attribute, it creates what is sufficient for Allah's servants. As an attribute of speech, Allah asks of whomsoever is submissive to the Law to account for what he does of the positive and of the negative. The Reckoner is of such a nature that when one is so blessed with this quality, one has everything. It is inconceivable that anyone but Allah would have this quality in an absolute sense. The reason is that everything Allah created requires sufficiency of its needs in order to continue being. Allah alone is sufficient for everything, not just for some things. That is to say, Allah alone is the Reckoner. Allah is the cause of the being of things, their continuation, and their perfection.