The present work provides a new edition and substantial German commentary of the important theological Arabic work Al-Tamhīd fī bayān al-tauḥīd (“Introduction to the explanation of monotheism”) by the 5th/11th century scholar Abū Shakūr al-Sālimī. The work and its author belong to the theological school that succeeded Abū Manṣūr al-Māturīdī (died 333/944) and still serve as important markers of Sunnī theology into the nineteenth century.