the names (1) —the All-Knowing, the All-Powerful, the Lord, the God, the Existing One, the Essence, and the like—in their apparent sense, in a manner befitting the majesty of Allah the Exalted. For the apparent sense of such descriptions, when applied to created beings, is either a originated substance or an accident inhering in it (2).
Thus knowledge, power, speech, will, mercy, approval, anger, and the like, in the servant’s case, are accidents, whereas face, hand, and eye, in his case, are bodies.
Now, if Allah is described—by the consensus of those who affirm the attributes—as possessing knowledge and power, speech and will, and yet these are not accidents subject to what applies to the attributes of created beings, then it is likewise permissible that the Face of Allah and His two Hands are not bodies subject to what applies to the bodily attributes of created beings (3). This is the position transmitted by al-Khattabi and others from the predecessors; the words of the majority of them attest to it, and the words of the remainder do not contradict it (4).
The matter is plain: attributes follow the Essence. Just as the Essence of Allah is truly established without being of the same kind as the essences of created beings (5), so His attributes are truly established without being of the same kind as the attributes of created beings (6).