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Accordingly, if the account of the calf or other passages indicate that the Lord Most High cannot be a physical form or a body, there is no contradiction between the texts. Rather, He is described as being Himself above the Throne, while whatever must be denied of Him—glorified and exalted is He—is denied of Him.
The point is that revelation contains nothing whatsoever that supports those who deny that He is above or deny His other attributes. And Allah, glorified and exalted is He, knows best.
وَحِينَئِذٍ فَإِذَا دَلَّتْ قِصَّةُ الْعِجْلِ أَوْ غَيْرِهَا عَلَى امْتِنَاعِ كَوْنِ الرَّبِّ تَعَالَى جَسَدًا أَوْ جِسْمًا؛ لَمْ يَكُنْ بَيْنَ النُّصُوصِ مُنَافَاةٌ؛ بَلْ يُوصَفُ بِأَنَّهُ نَفْسُهُ فَوْقَ الْعَرْشِ وَيَنْفِي عَنْهُ مَا يَجِبُ نَفْيُهُ عَنْهُ سُبْحَانَهُ وَتَعَالَى.
وَالْمَقْصُودُ:
أَنَّ الشَّرْعَ لَيْسَ فِيهِ مَا يُوَافِقُ الْنُّفَاةِ لِلْعُلُوِّ وَغَيْرِهِ مِنْ الصِّفَاتِ؛ بِوَجْهِ مِنْ الْوُجُوهِ. وَاَللَّهُ سُبْحَانَهُ وَتَعَالَى أَعْلَمُ.