He says:

“We are closer to him than his jugular vein.” {16} [Qāf 16]

He also described their position concerning rulers, praying behind them, refraining from rebelling against them, and other matters. He then said: “We affirm all that we have mentioned of their views, and this is the position we adopt.”

He then said: “As for the followers of ʿAbd Allāh ibn Saʿīd al-Qattān—meaning Ibn Kullāb—they affirm more than what we have related from Ahl al-Sunnah. They affirm that Allah has always been living, knowing, powerful, hearing, seeing, mighty, magnificent, majestic, great, generous, willing, speaking, and bountiful. They affirm knowledge, power, life, hearing, sight, magnificence, majesty, greatness, will, and speech as attributes of Allah Most High.”

He mentioned other matters as well, then said: “He maintained that the Creator had always existed, with neither place nor time before creation; that He is as He has always been; that He is established over His Throne, as He has stated; and that He is above everything.”