"So when we came to know this, and came to hold this as our aqeedah (belief), we were then preserved from the doubts of taweel, the blindness of tateel (divesting Allaah totally or partially of His Attributes) and the foolishness of tashbeeh and tamtheel (likening Allaah to His creation). We then affirmed for Allaah the Uluww (highness) of our Lord - the Most Perfect - and His Fawqiyyah and that He ascended (istawaa) over His Arsh (Throne) in a manner that befits His Majesty and Greatness. So the truth is very clear in this and the chest will readily accept this, for indeed tahreef (distortion of the text) is rejected by the correct and sound intellect, such as tahreef of Istiwaa to Isteelaa (conquering) and other than this. Likewise wuqoof (affirming the wording of the Attributes, but halting at their meanings) is also blindness and ignorance, since we know that our Lord described Himself with these Attributes that we may come to know Him by them. So - in our knowing Him - we do not halt at affirming the wordings of the Attributes, whilst negating what is intended from their meanings. Since He did not describe Himself to us by these Attributes, except that we may affirm what He has described Himself with, not that we halt at them. Likewise tashbeeh and tamtheel are also foolishness and ignorance. . Thus, the one whom Allaah - Most High - causes to agree upon the affirmation (of His Attributes) - without tahreef, takyeef and wuqoof - then he has indeed agreed upon what is intended for them, if He - the Most High - wishes."
Then he - may Allaah have mercy upon him - explains the reason why Ahl ul-Kalaam (the People of Theological Rhetoric and Innovated Speech) felt that they were forced to make taweel of Istiwaa to Isteelaa, so he said:
"And Allaah expanded my chest about the state of those Shaikhs who made taweel of al-Istiwaa to isteelaa
and it is my belief that they do not understand the Attributes of the Lord - the Most High - except with what befits the creation. Thus they do not understand al-Istiwaa of Allaah as it truly befits Him
so this is why they distort the words from its proper context and deny what Allaah has described Himself with. And we shall mention the explanation of that if Allaah wills.
And there is no doubt that us and them (i.e. Ashariyyah) agree upon affirming the Attributes of al-Hayaat (Life), as-Sama (Hearing), al-Basr (Seeing), al-Ilm (Knowledge), al-Qudrah (Power), al-Iraadah (Will) and al-Kalaam (Speech) of Allaah. And we certainly do not understand the Attribute of Life of Allaah to mean with the likes of such organs that are established in our bodies. Likewise, we do not understand the Hearing and the Seeing of Allaah to imply that there are limbs. So, just as they say: His Life is not like ours, nor is His Knowledge and Seeing, rather they are Attributes in a way that is befitting to Him, not befitting us. Then we - likewise - say: His Attribute of Life is known but its kaifiyyah (the nature of how it is) is unknown. His Knowledge is known but its kaifiyyah is not. Likewise, His Seeing and Hearing are known and there is no implication of there being organs and bodily-parts in any of this - rather all these Attributes are in a way that befit Him.
Likewise is the case for His Ayn (Eye), Fawqiyyah, Istiwaa and Nuzool. His Fawqiyyah is known - it is established just like the reality of His Hearing and the reality of His Seeing are also established. They are known but their kaifiyyah is not. Then, similarly, His Fawqiyyah is known and established in a way that befits Him, but the kaifiyyah is not. Likewise, His Istiwaa (Ascending) over the Arsh (Throne) is known, but the kaifiyyah is not explained by implying movements or transmission which befit the creation - rather His Istiwaa is in a manner that befits His Greatness. Thus His Attributes are known from the direction of sentence and affirmation, but are unknown from the perspective of how they are and setting limits. So the Believer is clear about the Attributes from one perspective and blind from the other. The Believer is clear from the perspective of affirmation and existence [of the Attributes] but blind from the perspective of their kaifiyyah and limits. And this is the way by affirming what Allaah - the Most High - has described Himself with, and by negating tahreef, tashbeeh and wuqoof. This is what the Lord - Most High - intends for us concerning His Attributes
that we recognise them, have eemaan in them being haqeeqah (real) and negate any tashbeeh to them, nor to deny for Allaah His real Attributes by tahreef and taweel. Indeed, there is no difference between Allaahs Attribute of al-Istiwaa and as-Sama and between His Attribute of an-Nuzool and al-Basr - since each occurs by a text.