[Are “Owner” and “Lord” Attributes of the Essence or Attributes of Action?]

Answer: What appears is that they are attributes of action, as the commentator on al-Asās said – his wording being: “Because they are affirmed for Allah, glorified is He, in view of an action, namely His creating and bringing into existence the owned and the lorded-over, and His ownership, majestic and exalted, of it.” End of quote.
This said, know that both statements are correct if one considers the meaning intended by each of the two groups, and that disagreement in such an issue does no harm. We have no way to a definitive ruling in it, since the evidences they have presented in this chapter are speculative.

Source: Min Thimār al-ʿIlm wa al-Ḥikmah vol.3