Imām Muḥammad b. ʿAbd al-Wahhāb states in “The Three Fundamental Principles” that the proof for the four matters is Sūrah al-ʿAṣr.

Allāh takes an oath by time which is a creation of His. Sh. Ibn Bāz clarifies to the reader, although Allāh can take an oath by whatever He wishes from amongst His creation, we, the creation, can only take an oath by Allāh. The proof for this is: