Thus their method comprises affirming the divine names and attributes while denying any likeness between Him and created beings—affirmation without likening, and transcendence without negation. Allah, exalted is He, says: “There is nothing like unto Him, and He is the All-Hearing, the All-Seeing” (Qur’an 42:11). In His words “There is nothing like unto Him” He rejects likening and anthropomorphism, and in His words “and He is the All-Hearing, the All-Seeing” He refutes deviation and denial.
[The way of the Messengers in affirmation and negation, with Qur’anic proofs]
Allah sent His messengers with detailed affirmation and concise negation: they affirmed His attributes in detail and negated from Him whatever does not befit Him of resemblance or comparison. He, exalted is He, says: “So worship Him and remain steadfast in His worship. Do you know of any who shares His Name?” (Qur’an 19:65). The linguists explain that “Do you know of any samiyyan for Him?” means “a counterpart worthy of the same name,” and it is also read musāmiyyan, meaning “one who rivals Him.” This is the meaning of what is reported from Ibn ʿAbbās: “Do you know for Him an equal or a likeness?”
He, the Exalted, also says: “He neither begets nor is He begotten, and there is none comparable to Him” (Qur’an 112:3–4). And He says: “So do not set up rivals with Allah while you—”