What is meant by the taʾwīl of the divine attributes:
The taʾwīl of the attributes is the very reality known exclusively to Allah; it is the unknown “how-ness” about which the early scholars—such as Mālik—said, “Istiwaʾ (establishment) is known, but its modality is unknowable.” In other words, the fact of istiwaʾ is known: its meaning, its explanation, and even its translation into another language can be grasped. What remains beyond human reach is the manner in which that istiwaʾ takes place; that is the taʾwīl that none but Allah, exalted be He, knows.
It has been reported from Ibn ʿAbbās—transmitted by ʿAbd al-Razzāq and others in their commentaries—that he said, “The exegesis of the Quran is of four kinds: an interpretation that you know …”