There is nothing like unto Him and He is the All-Hearing, the All-Seeing ? Shaykh Fawzan | Dawud Burbank [Short Clip|En]

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Aqeedah Tahaawiyyah : Lesson 08
The Explanation – Point [27]
This is a negation of tashbeeh – there being anything like Allaah, the One free of all imperfections. And the kaaf (in ?????) is to emphasize the negation, like (as occurs in a different aayah):
???????? ????????? ????????
…and Allaah is Sufficient as a Knower.**(Sooratun-Nisaa. (4), aayah 70)
In origin (it would usually be said): ???? ???? ?????? but the (extra) baa’ (in ?????) is for emphasis.
And nothing whatsoever resembles Him – not the angels, and not the Prophets, and not the Messengers, and not the beloved servants of Allaah, nor any created being.
?????? ?????????? ?????????
…and He is the All-Hearing, the All-Seeing.*(Sooratush–Shooraa (42), aayah 11)
So He called Himself As-Samee’ (the All-Hearing One) Al-Baseer (the All-Seeing One).
So the beginning of the aayah*[1] contains a refutation of the Mushabbihah (those who liken Allaah to the Creation) and the end of it contains a refutation of the Mu`attilah (those who deny Allaah’s Attributes). And it indicates that affirming His Names and Attributes does not necessitate resemblance to the created beings. So the hearing and seeing of the created beings does not resemble the Hearing and Seeing of Allaah, the Mighty and Majestic.
End of explanation of point [27]
Footnotes:
[1] “There is nothing like Him…”
At-Ta`leeqaat Al-Mukhtasarah `alaa Matn Al-`Aqeedah At–Tahaawiyyah
By Shaykh Saalih ibn Fawzaan al-Fawzaan hafizahullaah
Translated by Aboo Talhah Daawood Burbank, rahimahullaah
Transcribed by Sideeqa Ali
Posted with kind permission from Dawud Burbank rahimahullaah
Listen to the Full Audio Series of Aqeedah Tahaawiyyah:
Explanation of Aqeedah at-Tahaawiyyah – Dawud Burbank*[Audio|En]

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