ḥaqīqa (inner reality), despite the perfections (kamālāt) that have been reflected upon them, are in essence the foundations of all evil and deficiency, namely the adams (non-existences). This view requires detailed explanations that must be listened to with the ear of the intellect... (Maktūbāt, I, 210)
Some say that the ṣifāt (divine attributes) are identical to Allah, some say they are other than Allah, and some say they are neither identical nor other. Those who accept that the attributes are identical to Allah are we, the members of the Shādhiliyya order. Those who accept that they are other than Allah are Ibn ʿArabī and his followers. Those who accept that they are neither identical nor other are our great scholars. (Ibn ʿArabī says: Every attribute necessitates its opposite. A human being is incapable of being the locus of manifestation (tajallīgāh) of an attribute that is neither of beauty (jamāl) nor of majesty (jalāl). That attribute is situated among the attributes of beauty or majesty. The ruling belongs to that which predominates in accordance with the temperament of the human being. (Nafahāt, 66)