The Muslims are the most just in terms of their sharīʿah [i.e. following the divine legislation]. Unlike the Jews, they never rejected the sharīʿah that abrogated their own for the purpose of holding on to abrogated laws. Unlike the Christians, they never changed any portion of their actionable laws, or created new laws for themselves for which Allāh never granted them permission. They never fell into the radical adulation [that extended to worship] of their prophets and righteous like the Christians, nor did they completely discard the rights of [the pious] like the Jews.

They never described the Creator (Exalted be He) with a description that only a created thing could possess, complete with flaws and deficiencies: [ascribing to Him attributes] like destitution, greed, and inability like the Jews [have described Him]. [Neither have they claimed] that the creation could ever take on the attributes of the Creator (the Exalted)—the One whose attributes are completely dissimilar to everything other than Him—as the Christians [have described Him]. Neither have they ever arrogantly refused to worship him like the Jews, or associate partners with Him in worship like the Christians.

And Ahl al-Sunnah wa-al-Jamāʿah [amongst the various deviated groups] are like the Muslims compared to the people of the other religions. They are the most just in relation to the attributes of Allāh (the Exalted in Might), between those who completely negate and object [to those attributes], and those who claim similarity and likeness [to the creation in His attributes]. [Rather], they describe Allāh just as He has described Himself, and in the way His Messengers [may the peace and blessings of Allāh be upon them] described Him, free of negation or similarity [to the creation]. They confirm His attributes of perfection, and negate that He should possess a partner or equal. [Thus], they stipulate confirmation, free of similarity, and negation [of that which is not befitting of Him] without complete negation [of His attributes]. As Allāh says:

لَيْسَ كَمِثْلِهِ شَيْءٌ ۖ

“There is nothing like unto Him”
[Al-Shūrá, 42:11]

which refutes those who claim similarity [of Him to His creation].

And:

وَهُوَ السَّمِيعُ الْبَصِيرُ

“and He is the All-Hearing, the All-Seeing”
[Al-Shūrá, 42:11]

which refutes those who negate [His attributes completely].

Source: Al-Jawāb al-Ṣaḥīḥ: 1:71-72
Translated by: Riyāḍ al-Kanadī