And Allah Most High says:

“Nor is there anyone equal to Him.”
Al-Ikhlās: 4

And He says:

“Do you know of anyone comparable to Him?”
Maryam: 65

And Allah Most High says:

“So do not set up rivals to Allah.”
Al-Baqarah: 22.

Furthermore, this negation is established by rational proofs that leave no room for the contrary, as we have explained at length in several places ن. We have also devoted a separate treatise to discussing His words:

“There is nothing like Him.”
Al-Shūrā: 11.

As for speaking of body and substance, whether affirming or denying them of Allah, this is an innovation with no basis in the Book of Allah or the Sunnah of His Messenger. None of the early generations or leading scholars spoke in these terms, either to deny or to affirm them.

The dispute over this is partly verbal and partly substantive: each side has erred in some respect. If the dispute with someone who says, “He is a body or a substance,” while adding, “Unlike bodies or substances,” concerns only the wording, then someone who says, “He is like bodies and substances,” should be engaged according to the meaning he assigns to these words.

If he explains this as likening Allah Most High to created beings in a way that is impossible for Him, his statement must be rejected. This occurs when his statement entails attributing to Allah any characteristic peculiar to created beings. Every statement that entails this is false.