Abū Sa‘īd said:

Everything we have mentioned explicitly affirms and establishes Allah’s speech, without reinterpretation. Allah Most High’s reproach of the calf for its inability to speak makes clear that Allah is not incapable of speech, and that He speaks and utters words. For He would not reproach the calf for a deficiency that He Himself possessed.

Abraham said:

‘Rather, this—the largest of them—did it. So ask them, if they can speak.’
(Al-Anbiyā’: 63)

Up to the words:

‘Will you not then reason?’
(Al-Anbiyā’: 67)

Abraham reproached their idols and the gods they worshipped for their inability to speak only because his God speaks and utters words.”

He elaborated on this until he said:

“Consider your assertion that it is created: how did its creation begin? Did Allah say to it, ‘Be,’ and it became speech existing independently, with no one speaking it? People know—except those whom Allah has willed otherwise—that Allah has not created speech that can be seen and heard without anyone speaking it. Thus, in making your claim, you must say: