Kesb (acquisition), which means spiritual gain or loss through the act of performing deeds by choosing them, is the attachment of the will of the possible (mumkin) to the act of another, and the creation of this kesb by the divine qudra (kudra, divine power) at the time it attaches to this kesb. This is called the kesb of the mumkin (the possible). (Futūḥāt, I, 81)
Kesb is the act that Allah creates in the servant when the servant approaches the act. That is, the servant is related to this act in terms of power (qudra), will (irāda), and knowledge (ʿilm), and the servant is at a level commensurate with the occurrence of that act. This act is ascribed to Allah as creation, because He is the one who creates all of these; but it is ascribed to the servant as kesb, because the one who performs the act, the locus to which the attribute of kesb attaches, and the one who is at a level commensurate with the occurrence of the act is the servant. When the Arabs say, 'I moved the stick, and it moved,' they divide the movement between two agents: the first is the act of the one who moves, the second is the act of the one who is moved. This is the closest example to the place of intention, knowledge, and power.
Then, in terms of kesb belonging to the servant, obedience (ṭāʿa) and disobedience (maʿṣiyya) arise. In terms of creation, there is no obedience or disobedience. It is not permissible for something that is kesb for the servant to be ascribed to Allah in the same way it is ascribed to the servant, because such an ascription would be a deficiency. For the servant is the locus of kesb; he obeys or disobeys Allah.
It is also not correct for the act of creation, which is ascribed to Allah, to be ascribed to the servant. For creation is bringing into existence from non-existence. Since the attachment of the act is general, it exists with an eternal (qadīm) power, not with a power that is newly created. Accordingly, the power that is originated (ḥādith) attaches, but does not effect. If the originated power does not prevent, it is suitable for effecting. At the moment of its occurrence, that power is more of a hindrance than the eternal power. For the eternal power from pre-eternity attaches to all creatures without any effect upon them in pre-eternity. (Rawḍa, 204)