As for Abū al-Hasan and his early followers, they affirm these attributes.

In his al-Tamhīd and al-Ibānah, the judge Abū Bakr counted fifteen eternal attributes. They call those attributes beyond the eight “attributes reported in revelation.” Other scholars and adherents of the Sunnah, such as Muhammad ibn Jarīr al-Tabarī and others like him, do likewise. This is the position of the people of the Sunnah and hadith among the early generations and their followers, as well as of the Karrāmiyyah, the Sālimiyyah, and others.

This was the recognized position among the theologians who affirmed the divine attributes. No other position was evident among them until some came to agree with the Mu‘tazilah in denying these attributes and departed from their approach. The foundational principle of those who affirm them is that they establish the attributes through revelation and reason, unlike those who confine themselves to the eight, who establish no attribute except through reason.

Some of them have also established certain attributes through reason. Thus, Abū Ishāq al-Isfarāyīnī established the attribute of the hand through reason, just as many discerning scholars establish the attributes of love, hatred, pleasure, and anger through reason.