All of Allaah’s Attributes are perfect and complete; comprising no defect or flaw whatsoever. Allaah possesses each of the following Attributes in a perfect and complete manner: Life, Knowledge, Ability, Hearing, Sight, Mercy, Might, Wisdom, Highness, Greatness, and so on.

Allaah (Ta’ala) says in Surat an-Nahl [16:60]:

لِلَّذِينَ لَا يُؤْمِنُونَ بِالْآخِرَةِ مَثَلُ السَّوْءِ وَلِلَّـهِ الْمَثَلُ الْأَعْلَىٰ وَهُوَ الْعَزِيزُ الْحَكِيمُ

“For those who believe not in the Hereafter is an evil description, and for Allaah is the highest description. And He is the All-Mighty, the All-Wise.”

Allaah’s Attributes are Tawqeefiyah (i.e. limited to those that are mentioned in the Qur’an and Sunnah). We should, therefore, not affirm an attribute to Allaah unless the Qur’an and Sunnah point to it being one of His Attributes.

Imaam Ahmad (Rahimahullaah) said: “Allaah must not be described except with that which He described Himself, or which His Messenger described Him with. We should not go beyond the Qur’an and the Hadeeth [of the Messenger (Salla-Allaahu ‘alayhi wa sallam)].”

The Qur’an and the Sunnah affirm an Attribute for Allaah in one of three ways:

1) By explicitly mentioning the Attribute, such as the Attribute of Al-‘Izzah (Might), Al-Quwwah (Strength), Ar-Rahmah (Mercy), Al-Batsh (Seizure), Allaah’s Face, Allaah’s Hands, and others.

2) By mentioning a Name that implies an Attribute. For instance, the Name Al-Ghafoor (The Forgiver) implies the Attribute of Forgiveness, and the Name As-Samee’ (The All-Hearer) implies the Attribute of Hearing, and so on.

3) By explicitly mentioning an Action or Description which points to an Attribute, such as Allaah’s Istiwaa’ (Rising) over the Throne, His descending to the lowest Heaven, His coming for judging among His slaves on the Day of Resurrection, and His Revenge of the evil-doers. All of these Attributes are mentioned in the following texts:

Allaah (Ta’ala) says:

“The Most Beneficent (Allaah) Istawa (rose over) the (Mighty) Throne (in a manner that suits His Majesty).” [Surat Ta-Ha 20:5]

The Prophet (Salla-Allaahu ‘alayhi wa sallam) said: “Our Lord descends every night to the nearest Heaven.” [Al-Bukhaari]

Allaah (Ta’ala) says in Surat al-Fajr [89:22]:

وَجَاءَ رَبُّكَ وَالْمَلَكُ صَفًّا صَفًّا

“And your Lord comes with the angels in rows,”

And Allaah (Ta’ala) says in Surat as-Sajdah [32:22]:

إنَّا من المجرمين منتقمون

“Verily, We shall exact retribution from the Mujrimun (criminals, disbelievers, polytheists, sinners, etc.).”

 

Source:

Al-Qawaa’id Al-Muthlaa fee Sifaat-Allaah wa Asmaa’ihi Al-Husna by Shaikh Ibn ‘Uthaimeen

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