Imam Abu Haneefah (may Allah be pleased with him) also said, “And remember God and the soul as it is mentioned by Allah in the Qur'an. والعتزل ولكن يده صفته بلا كيف وغضبه ورضاه صفتان من صفات الله تعالى بلا كيف. ‘He (Allah) has hands, face and nafs. As Allah has mentioned in the Holy Quran. What Allah mentions in the Qur'an about His face, hands and nafs are His attributes. But they have no resemblance to anyone. And it cannot be said that his hand means his miracle or grace. Because it invalidates the attribute of God. And it is like the Qadaris and the Mu'tazilites. Rather his hand is his quality without resemblance to anyone's hand. And his anger and contentment are similar to the anger and satisfaction of others, but there are two qualities of Allah. [37]
When Imam Abu Haneefah (R) was asked about the descent of Allah, he said that no one was given the power to say how Allah descended to the seven heavens in the third part of the night. Allah knows best how to get down. [38]