Al Allaamah Ibn Abil 'Izz al-Hanafee said:[1]

"So verily the deniers of Allaah's Attributes enter the denial of the Attributes [into] the naming of Tawheed, such as Jahm Ibn Safwaan [2] and his followers. For verily they say, "Affirming the Attributes necessitates that Al Waajib[ 3] is numerous." And this statement is known by necessity to be corrupt. For verily the affirmation of a thing in an abstract sense from all of the Attributes means one cannot picture it existing outside of that. And the mind will only be left thinking that it does not exist, and that is the most extreme form of ta'teel (denial). And this statement has led people to statements of Allaah being everywhere and in everything. And this is worse than the disbelief of the Christians. For verily the Christians specified it to the Messiah (Jesus), but these people use it universally on all of the creation.

And from the implications of this kind of Tawheed: is the belief that Fir'awn and his people completed Eemaan, knowing Allaah on the reality.

And from it's implications: is that the worshippers of idols are on truth and reward, and verily they only worship Allaah and not other than Him.

And from it's implications: is that there is no difference between forbiddance, and permissibility, between the mother, and the sister, and the strange woman. And there is no difference between water and intoxicants (khamr), and adultery and marriage. And it implies that everything i from one source. No, rather He is that one source.

And from it's implications: is that the prophets were oppressive to their nations.

And Allaah is far above what they say, a great Highness!!" [End of Ibn Abil 'Izz's words] 

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