Allah and His Messenger have affirmed, using the wording in which it was affirmed, and denying what Allah and His Messenger have denied, just as they denied it. This means affirming His descent, approach, and coming, while denying that He has any likeness, peer, equal, or rival. This is the reasoning al-Bukhārī and others use to deny that anything is like Him.

It is said:

He descends in a manner in which nothing is like Him. He has descended in a manner unlike the descent of created beings—a descent unique to Him—just as nothing is like Him in this or in any other attribute with which He has described Himself. He is far exalted above His descent resembling the descent, motion, movement from place to place, or departure of created beings in any respect, whether human or otherwise.

When a created being descends from above to below, it ceases to be described as being above and becomes described as being below, while something else becomes higher than it. But nothing can ever be higher than the Lord, exalted is He. Rather, He is the All-High, the Most High, and He remains the All-High, the Most High, even as He draws close to His servants, comes near them, descends wherever He wills, and comes however He wills. Throughout this, He is the All-High, the Most High, the Most Great, the Supremely Exalted: exalted in His nearness and near in His exaltedness.

Although none other than Him possesses these attributes together, this is because created beings are incapable of combining the two, just as they are incapable of being the First and the Last, the Manifest and the Hidden.