Allaah () decrees that which is good and that which is evil. As for His decreeing that which is good, it is that which is certainly and absolutely good in itself – the decree and decision of it, and in that which results from it.

An example of good decree would be the decree and decision to provide mankind with sustenance, safety and security, tranquility, guidance, support, etc. These are all good in their decree and its result.

As for decreeing that which is evil, it is actually good in its decree (Allaah makes decisions only based on the highest level of wisdom) even though it may result in evil.

An example of this latter type would be a drought – the withholding of rain. This results in evil (hardships upon the people), yet Allaah’s decreeing it is good. How is decreeing a drought something good? If someone were to ask, “Allaah decreed and decided to put upon us a time of drought; the livestock die and the crops are ruined, so how is this good?” To this we reply to listen to this statement of Allaah (), “Corruption has appeared throughout the land and sea by (as a result of) what the hands of people have earned so that He may let them taste part of what they have done that perhaps they may return (in repentance).” [Soorah ar-Room, 30:41] In this case, the decree is for the utmost good and the most praiseworthy reason – the people returning to Allaah (), returning from sinning against Him to His obedience. So the result may be evil, yet the initial decree and decision is good.

So in this statement is the word Maa “What” and here it is a Ism-ul-Mawsul “a Relative Pronoun”.

Thus the proper meaning is:

“Protect us from the evil that You decreed” Allaah Most High decrees with evil due to (His) complete and commendable wisdom. The 
1 (maa) “what” here is not Maa al-Masdariyyah “To introduce a clause equivalent to a masdar or infinitive” which would mean “Your divine decree contains evil” rather it is a relative pronoun with the meaning of U  V (al-Ladhee) “The one who”. This is because the decree and decision of Allaah is never evil in itself. For this, the Prophet (
) once said while praising his Lord, “The good, all of it, is in Your two hands, and evil is not attributed to You.”10

So evil is never associated with or attributed to Allaah.