Taken from (The Essential Hanafi Hand Book of Fiqh A translation of Qazi thanaa ullah’s Mala budda minhu by Malana Yusuf Talal Ali al-Amriki) Praise and glory to Allah who is Self-Existent while all things (other than His essence and attributes) receive their existence from Him. They have need of Him for their origination and continuation while He has need of nothing.
He is One: in His essence, His attributes, and His acts.
No one has partnership with Him in any matter. His existing and His living are not of the same category as the existing and living of created things. His knowledge bears no resemblance to their knowledge. His seeing, hearing, power, will and speech are not similar to, and share nothing with the seeing, hearing, power, will and speech of creation. Aside from the similarity of sharing these names there is no similarity or sharing.
His acts and His attributes, Like His essence, are both without mode and without compare. For example, the attribute of knowledge as possessed by the Almighty is an eternal attribute. It is a non-composite, active awareness such that every piece of information from the beginning to the end of time, along with its similar and contrary states in whole and in part, each in its particular time is known to Him all at once. Thus, for example, He knows that Zaid is to be living at a certain time and that at a certain time he is to die and so forth. In a similar manner, His speech is a non-composite speech, the particulars of which are the revealed books.
Creation (shaping and bringing into being) is an attribute especcially His own. What is the merely contingent that it should be able to create another contigent? Contingents, whether they be accidents, substances or the voluntary acts of mankind are entirely of His creation. He has veiled His acts with cause and means yet, at the same time, these are the proof that everything is of His doing.
It is the way of Allah, whenever one of His servants make an intention to perform a certain act, that He creates that act and brings it into existence. On the basis of this semblance of will and power the individual is called an earner (Kasib), and it is on this basis that he is praised or criticized, rewarded or punished. It is kufr to suppose that something other than Allah is the true creator of any part of creation.
Allah Most High is above bodily incarnation (hulul) and likewise, there is nothing capable of becomming incarnate in Him.
Allah Most High encompasses (Muhit) all things and is in the company of and is close to everything that exists by an encompassing, accompanying, and closeness of His own; not the sort that we can comprehend in our limited minds, as that is not worthy of His Sacred Being.
Allah Most High is above whatever visions the Sufis may have of Him in their meditations (Because His essence cannot be witnessed). Thus, it is essential to have faith in the unseen (Ghaib). What the sufi sees in his meditation is only an image or representation. Finally, it is the teaching of the sufis themselves that all such visions should be understood as coming under (and being nullified by) the negative particle ‘La’ (corresponding to the word ‘No’ in the Kalima ‘There is No god but Allah’).
Then, it is our belief that the Almighty encompasses all things, and that He is indeed close by, even though we do not comprehend the full significance of these terms. Similarly, the almigthy’s established on the throne (arsh). His presence in the heart of every believer, His decent to the lowest heaven in the latter part of the night, and other such things, like the mention of His hand or face, as have come to us in the Qur’an and hadith must not be understood in their literal sense, and neither should we attempt to find itnerpretations (Ta’weel) for them. We should simply have faith in these things; and in order to protect ourselves from believing to be true that which is in fact not true, we should entrust their interpretation to the knowledge of the ALmighty. Man’s lot in these matters, and that of the angels as well, is no more than ignorance and confusion. To deny the texts is kufr, and to try to explaim them is compound ignorance.
Those at the Lords’ court acknowledged as seers, venture no further than saying that, ‘He is’.
There is another kind of accompanying and closeness to the ALmighty which is of a separate category and which bears no relation, other than that they both share the same name, to the closeness and accompanying that was metnioned above. This is the lot of His special servants; the angels, the prophets alayhum salam, and the sufi saints. Still, the ordinary muslim is not without his share of closeness either, as the degrees of closeness to Allah are infinite. No matter how close one comes to Allah these will always be room for an even closer approach. Maulana Rumi rahimahullah has written:
Brother, the court of the Lord is an endless one. The closer you approach, the further you find you have to go.