We generalise Merzlyakov's theorem about the first‐order theory of non‐abelian free groups to all acylindrically hyperbolic groups. As a corollary, we deduce that if G$G$ is an acylindrically hyperbolic group and Efalse(Gfalse)$E(G)$ denotes the unique maximal finite normal subgroup of G$G$, then G$G$ and the HNN extension G*̇Efalse(Gfalse)$G\dot{\ast }_{E(G)}$, which is simply the free product G*double-struckZ$G\ast \mathbb {Z}$ when Efalse(Gfalse)$E(G)$ is trivial, have the same ∀∃$\forall \exists$‐theory. As a consequence, we prove the following conjecture, formulated by Casals‐Ruiz, Garreta and de la Nuez González: acylindrically hyperbolic groups have trivial positive theory. In particular, one recovers a result proved by Bestvina, Bromberg and Fujiwara, stating that, with only the obvious exceptions, verbal subgroups of acylindrically hyperbolic groups have infinite width.