Imam Abu Ja^far at-Tahawiyy who died 321 A.H at-Tahawiyy said in his book of <Al-^Aqidah>:
ومن وصفَ الله بمعنًى من معاني البشرِ فقد كفر
Which means: “Whoever attributes to Allaah a human characteristic commits blasphemy.”
Allaah is not similar to any of the gentle, dense, upper (in the skies) or lower (in earth and below it) creations.
▪Allaah Ta^aalaa says in Surat al-Ikhlas, Ayah 4:
{ولم يكن له كفوًا أحد}
which means: Allaah has no similar in any way. That is, there is no similar to Allaah in any respect.