Authubillaahi min ash-Shaytaani rajeem
Bismillaahi ar-Rahmaan ar-Raheem, as-Salaatu was-Salaam ‘ala Rasulullaah
People must affirm what Allaah affirmed, deny what Allaah denied, and refrain from which Allaah refrained.
Allaah told us that He has ‘ilm by His saying:
فَاعْلَمُوا أَنَّمَا أُنْزِلَ بِعِلْمِ اللَّه
“Then know that this only what was sent down by the ‘ilm of Allaah”
So we say that He has ‘ilm just as He said.
Allaah also told us that He is Sami’ [hearing], Baseer [seeing]:
وَهُوَ السَّمِيعُ الْبَصِيرُ
“He is as-Sami’ al-Baṣeer”
We say that He is as-Sami’ and al-Baseer just as He said. But He did not tell us that He has Sam’ – the faculty of hearing, nor Baṣar – the faculty of sight.
So it is obligatory to say just as Allaah said and refrain in accordance where He stopped.