Al-Fiqh al-AkbarAbu Hanifa

and He speaks, not as we speak, and He hears, not as we hear. We can speak only by means of organs and articulated letters, whereas Allah, exalted is He, speaks without instrument and without letters. Letters are created, but the speech of Allah is uncreated. It is a shayʾ (a real existent), yet unlike all other things: existent without body, substance, or accident, without limit, opposite, rival, or equal.

وَيتَكَلَّم لَا ككلامنا وَيسمع لَا كسمعنا وَنحن نتكلم بالآلات والحروف وَالله تَعَالَى يتَكَلَّم بِلَا آلَة وَلَا حُرُوف والحروف مخلوقة وَكَلَام الله تَعَالَى غير مَخْلُوق وَهُوَ شَيْء لَا كالأشياء وَمعنى الشَّيْء الثَّابِت بِلَا جسم وَلَا جَوْهَر وَلَا عرض وَلَا حد لَهُ وَلَا ضد لَهُ وَلَا ند لَهُ وَلَا مثل لَهُ

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