The first principle: Concerning the Divine Attributes
Introduction
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The first principle with respect to the attributes is this: Allah is to be described only with what He has described Himself with and with what His Messenger has described Him with—affirmation without likening Him to His creation, and transcendence without denial. Allah, Exalted is He, combined the two in His statement, “There is nothing like unto Him, and He is the All-Hearing, the All-Seeing” (Q. 42:11).

His words, “There is nothing like unto Him,” constitute a negation that implies the perfection of His attributes and refutes the path of those who engage in anthropomorphism.

His words, “and He is the All-Hearing, the All-Seeing,” constitute an affirmation of His names and attributes and a refutation of those who distort or deny them.

Accordingly, we affirm whatever Allah has affirmed for Himself and we deny whatever Allah has denied for Himself, without distortion or nullification, and without asking how or likening Him to the creation.

This is the sound and obligatory methodology, founded upon knowledge, wisdom, and correctness in both speech and belief.

It rests upon two types of evidence: transmitted (or textual) and rational.

1. As for the transmitted, textual proof: among it are His words, “To Allah belong the Most Beautiful Names; so call upon Him by them, and leave those who deviate concerning His Names—for they will be repaid for what they used to do” (Q. 7:180), and His words, “There is nothing like unto Him, and He is the All-Hearing, the All-Seeing” (Q. 42:11).