According to al-Kindi, the goal of metaphysics is knowledge of God. For this reason, he does not make a clear distinction between philosophy and theology, because he believes they are both concerned with the same subject. Later philosophers, particularly al-Farabi and Avicenna, would strongly disagree with him on this issue, by saying that metaphysics is actually concerned with being qua being, and as such, the nature of God is purely incidental.
Central to al-Kindis understanding of metaphysics is Gods absolute oneness, which he considers an attribute uniquely associated with God (and therefore not shared with anything else). By this he means that while we may think of any existent thing as being "one", it is in fact both "one" and many". For example, he says that while a body is one, it is also composed of many different parts. A person might say "I see an elephant", by which he means "I see one elephant", but the term elephant refers to a species of animal that contains many. Therefore, only God is absolutely one, both in being and in concept, lacking any multiplicity whatsoever. Some feel this understanding entails a very rigorous negative theology because it implies that any description which can be predicated to anything else, cannot be said about God.
In addition to absolute oneness, al-Kindi also described God as the Creator. This means that He acts as both a final and efficient cause. Unlike later Muslim Neo-Platonic philosophers (who asserted that the universe existed as a result of Gods existence "overflowing", which is a passive act), al-Kindi conceived of God as an active agent. In fact, of God as the agent, because all other intermediary agencies are contingent upon Him. The key idea here is that God "acts" through created intermediaries, which in turn "act" on one another – through a chain of cause and effect – to produce the desired result. In reality, these intermediary agents do not "act" at all, they are merely a conduit for Gods own action. This is especially significant in the development of Islamic philosophy, as it portrayed the "first cause" and "unmoved mover" of Aristotelian philosophy as compatible with the concept of God according to Islamic revelation.