and Nihāyat al-Iqdām and other works:

“This is what the Imām said. Know that the position of our shaykh Abū al-Hasan is that the two Hands are two established attributes, additional to the existence of God, glory be to Him. ʿAbd Allāh ibn Saʿīd expressed [it] in similar terms, and Judge Abū Bakr inclined to this position in al-Hidāyah.”

I say: This is the judge’s position in all his books, including al-Tamhīd, al-Ibānah, and others.

Abū al-Qāsim al-Naysābūrī said:

“There is something in the words of the teacher Abū Ishāq indicating that the dual form in ‘the two Hands’ pertains to the wording, not to the attribute. This is the position of Abū al-ʿAbbās al-Qalānisī.

The teacher said: As for the two Eyes, they signify sight, for which reason already provided evidence. As for the Hand and the Face, our scholars differed concerning the means of establishing them.

Some said: Reason already provided evidence establishing two attributes: through one, someone is singled out in creation; through the other, someone is chosen to be drawn near through being spoken to and granted understanding. Yet reason provided no evidence for its designation. Revelation therefore came to clarify this, naming the attribute through which someone is singled out in creation