Shaykh al-Islām Abū al-‘Abbās Taqī al-Dīn ibn Taymiyyah—may Allah sanctify his soul and illuminate his grave—said:
Section: On Attributes Dependent on the Divine Will
These are the attributes of the Lord, Almighty and Majestic, which subsist in His Essence by His will and power: His speech, hearing, sight, will, love, pleasure, mercy, anger, and displeasure; His creating, beneficence, and justice; His rising above, coming, arrival, and descent; and other such attributes declared in the Noble Book and the Sunnah.
The Jahmiyyah, along with those of the Mu‘tazilah and others who agree with them, say that none of these attributes, nor any others, subsist in His Essence.
The Kullābiyyah, along with those of the Sālimiyyah and others who agree with them, say: “Attributes subsist in Him independently of His will and power. As for whatever occurs by His will and power, it can only be something created and separate from Him.”