1. Imaam Ghazaali Rahimahullaah says, “Al-Mutakabbir is that Being who sees all others as small in relation to himself. He only sees grandeur and greatness in himself. He looks at others just as a king looks towards his servants. If this feeling is correct, the person is worthy of being called Mutakabbir. 

This quality can only be found in the Being of Allaah Jalla Jalaalahoo. If this feeling of greatness and grandeur is false, then this quality is evil and erroneous. 
Whoever feels that greatness is for himself, then this feeling is false and incorrect; since this can be found in none other than Allaah Jalla Jalaalahoo.

2. Imaam Khattaabi Rahimahullaah states: “Al-Mutakabbir is He who is far above the qualities of the creation.” 
Another definition that is also mentioned is, “He is that Being who exhibits His greatness on His disobedient servants when they try to contest Him in the quality of greatness.”

3. Imaam Qurtubi Rahimahullaah has mentioned, “Al-Mutakabbir is He Who is great in His act of sustaining, nothing is similar to Him.”

4. Another view is, “He is free from all evil, far above the qualities of created beings and dispraise which are not suited to Him.”

In short, the meaning of Al-Mutakabbir is:

1. The Being who is far above any evil, wickedness and oppression.

2. The Being who is far above and free from the qualities of creation. Nothing is similar to Him.

3. The Being who is full of greatness and exaltedness. Everything in the presence of His Exaltedness is small and insignificant.

4. The Being for whom there is complete ruler ship and power in the heavens and earth.