the Muslims? He also stated that there is no proof for declaring those who affirm that Allah Most High is a body and occupies a particular place to be unbelievers, even if a theologian refers to them by the term “likening Allah to creation.” Yet in the present book he maintained the opposite of both positions, concerning the designation of likening Allah to creation and declaring those who do so unbelievers. Moreover, the arguments he presented in this book on behalf of his opponent are strong and powerful, agreeing with the position he later adopted in his Nihāyah.

In the fourth section, which he divided into three chapters, he said:

“Chapter Two: Whether One Who Attributes a Body to Allah Is to Be Described as Likening Him to Creation

Those who attribute a body to Allah say: ‘Although we say that He is a body occupying a spatial location and a direction, we believe that He differs from all other bodies in His essence and true nature. This precludes describing our position as likening Him to creation, for affirming equality in some respects does not entail affirming likeness. This is demonstrated by the fact that Allah Most High explicitly affirmed equality in many attributes in His Book, yet no one has said that this entails likening Him to creation.

First, He—glorified and exalted be He—said, describing Himself: “Indeed, I am with you both; I hear and I see.” {46} [Tā Hā 46] And He said, describing man: