Rather, they believe that Allaah, Glorious is He:
His saying: “Rather, they believe” – Meaning: The People of the Sunnah and the Jama’ah acknowledge and testify Allaah is such, that there is nothing like Him, as He said about Himself.
So here He negated similarity; then He affirmed hearing and seeing. He negated a defect, then He affirmed perfection. because the negation of a defect should come before the affirmation of perfection. This is why it is said: “Evacuation comes before beautification.” The negation of a defect should be started with first, after which the affirmation of perfection is mentioned.
The word “nothing” is an indefinite pronoun, which is used to negate, and therefore is all inclusive. Nothing is ever like Him, the Mighty and Sublime. Meaning any creature however tremendous it is, it not like Allaah – the Mighty and Sublime – because to liken what is not perfect (to something else) shows that such is imperfect. Even, it is comparison is made between an imperfect (object) and the perfect, it makes the perfect imperfect, as it is said:
And His saying:
There is in His saying:
a clear refutation against those who claim that Allaah, Glorious and Exalted is He, has a likeness.
Source: Explanation of Al-Aqeedatul Wasitiyyah – Shaykh Muhammad ibn Saalih Al-Uthaymeen, Vol#1, pgs.146-147
Sisters Upon Al-Istiqaamah