Tawhid means believing in Allah Alone as God and Lord and attributing to Him Aِlone all the attributes of Lordship and divinity. Tawhid is divided into three categories; namely, Tawhid al-Rububiyyah (Oneness of Divine Lordship), Tawhid al-Uluhiyyah (Oneness of Divinity) and Tawheed al-Asma wa’l-Sifat (Oneness of the Divine Names and Attributes). For more about the meaning of tawhid and its categories, see the detailed answer.

Kufr means “not believing in Allah and His Messenger, whether that is accompanied by denial or it is not accompanied by denial but rather doubt, or turning away from faith out of jealousy or arrogance, or because one is following whims and desires that prevent one from following the message.”

Most of the Companions were of the view that Prophet Muhammad did not see Allah with his eyes on the night of the Mi`raj. `Aishah said: “Whoever told you that Muhammad (peace and blessings of Allah be upon him) saw his Lord was lying.”