Attributing attributes to Allah is one of the significant topics in theology and philosophy, playing a crucial role in the knowledge of Allah. This topic takes on a more serious form in theology in the specific sense. While there is no doubt about attributing certain attributes to Allah, due to issues such as the conditionality of the Divine Names, the attribution of some attributes to the Divine Presence has been subject to objection and controversy. One such attribute is the attribute of intellect, which this study examines from the perspective of Ibn Sina (Avicenna). By considering his views, we find that he considers this attribution to be correct. However, by discussing the root of the word “ʻAql (intellect),” some aspects of the topic become clearer. The discussions in this study are presented through a library research method. Sheikh al-Ra’is proves the rational permissibility of this attribution through two general and one specific method. According to him, the Necessary Being is Allah and He is the cause of all beings. Since the Necessary Being entails all existential perfections and the cause of the Existing possesses all the perfections of its effect, such an attribution is correct based on the two principles of necessity of being and causality. Additionally, from Ibn Sina’s perspective, abstractness and intellection are concomitant, and since he considers Allah to be abstract, it can be concluded that he views Allah as intelligent. However, it should be noted that proving the attribute of intellect for Allah is based on the unconditionality of the Divine Names and attributes.