His words, “there is no god other than Him,” pertain to Allah’s oneness in divinity.
Thus, all three categories of Allah’s oneness are explicitly and clearly stated in these two imams’ words—may Allah have mercy on them both.
Al-Tahāwī states in the introduction to his aforementioned text that it contains:
“An exposition of the creed of Ahl al-Sunnah wa-l-Jamāʿah according to the teachings of the jurists of Islam: Abū Hanīfah al-Nuʿmān ibn Thābit al-Kūfī, Abū Yūsuf Yaʿqūb ibn Ibrāhīm al-Ansārī, and Abū ʿAbd Allāh Muhammad ibn al-Hasan al-Shaybānī—may Allah be pleased with them all—and of the fundamentals of religion they believe in and by which they worship the Lord of all worlds.”
The writer stated on p. 12:
“Know that the text of al-Tahāwiyyah, the book composed by Abū Jaʿfar al-Tahāwī—may Allah have mercy on him—is a sound and upright work, among the finest books of creed representing the beliefs of the righteous predecessors. For he—I mean al-Tahāwī—stated in the introduction to that book that it is the creed of the Grand Imam Abū Hanīfah—may Allah be pleased with him—and his two companions, Muhammad ibn al-Hasan and Judge Abū Yūsuf—may Allah Most High have mercy on them both …”
We say to him: All these imams affirm the division of Allah’s oneness into three categories, agreeing with Ahl al-Sunnah wa-l-Jamāʿah on this matter. Ibn Abī al-ʿIzz—may Allah have mercy on him—was following them all in this and did not introduce anything unprecedented, as you have alleged and claimed. These, then, are Ibn Abī al-ʿIzz’s predecessors and imams in this classification. Who among the early generations rejected it? Name them for us. You will not find anyone among the early generations who rejected this classification, even if you search the works of the scholars for as long as you live. Rather, you will find many passages in which they mention this classification, following the Quran and Sunnah and adhering to what they contain. They follow rather than innovate, and emulate rather than invent. Their opponents are the people of innovation and whims, who oppose Allah and His Messenger and follow a path other than that of the believers.