In 'Aqidatil Wasitiyah" Ibn Taymiyah says:
"As-Samee' means the One Who hears all the sounds however hidden they are. He hears the secrets and the whispers also. Allah's Attribute of Hearing is not similar to the hearing of the creatures.
Al-Baseer as an attribute of Allah meaning that He sees all persons, colours and all tangible things however fine and remote they are. No curtain or impediment can obstruct His Vision. This word proves the attribute of sight for Allah in the most befitting manner for Him.
Abu Daud contains a Hadith narrated by Abu Hurairah (may Allah be pleased with him): "When the Prophet (peace be upon him) recited the Quranic verse: "Truly, Allah is Ever All-Hearer, All-Seer" he put his thumb on his ears and the fingers close to the thumb on his eyes."
The Hadith means that Allah hears through His Ears and sees through His Eyes"
He says that Allah sees through his ears and his eyes. We do not know what Allah looks like and he never mentions that he has ears from which he listens and eyes from which he sees. Humans rely on eyes and ears to listen so Allah cannot be like us. Allah hears and sees, but we do not know how that hearing and seeing is. We do not know the unseen, Allah knows best.
In the next part, he says Allah literally has two hands just like humans:
"In a Hadith reported by Abdullah bin 'Amr (may Allah be pleased with him) it is mentioned: "Allah created three things with His own Hands. He created Adam with His own Hands: He wrote the Torah with His Hands and planted the Garden of Eden with His Hands."
Special mention of these three things, despite the fact that they came into existence along with other creatures through His Power, argues in favor of an additional feature in their creation.
Yadain (two hands) along with the grammatical form meant for two is recognized for real hands alone. It has never been used in the sense of power and favor. It will not be justified to say that Allah created them with His two powers or two favors, because to construe from hands the sense of power, favor or any other sense than these, is possible only for such a one who really possesses two hands. This cannot be stated for the wind that this is its hand or it is the hand of water.
The argument of the Mu'attilah that in some verses hand has been mentioned in singular number and in some in plural, is not valid, for some work is done by both the hands but according to usage the hand is mentioned in singular such as when it is said, 'I saw with my eye,' or 'I heard with my own ear,' but what is really meant is that I saw with my both eyes or heard with my both ears. Moreover sometimes a singular pronoun stands for the plural. Such as Allah says: "If you two (wives of the Prophet (peace be upon him) ,namely 'Aishah and Hafsah (may Allah be pleased with them) turn in repentance to Allah, (it will be better for you), your hearts are indeed so inclined (to oppose what the Prophet (peace be upon him) likes)." (Surah At Tahrim, 66:4)
Despite the fact that the Arabic grammar is against it, the meaning understood is "two hearts."
How can 'hand' be interpreted to mean power when the text proves mentioning of palm, fingers, right and left, closing, opening, etc. Which can happen only in the case of a real hand.
In the second verse, Allah describes a statement of the Jews in which they found fault with Allah and (Allah forbid me) they described an attribute of His construing to mean that His Hand is miserly in spending. On the contrary, Allah proves liberality for His Self, that is, His both Hands are open to grant and to be generous. He spends as He likes. It has been mentioned in a Hadith that: "The Right Hand of Allah is generous day and night and His Generosity does not decrease by spending."
Look, if Allah did not have real hands how would this interpretation of keeping them open be correct?"
