I request clarification on what is called shirk (associating partners with Allah) in the names and attributes?

Question:
Honorable Shaykh, may Allah grant you success, this is a questioner from France who says: I ask you, Honorable Shaykh, to clarify for me what is called shirk (associating partners with Allah) in the names and attributes. Is there shirk (associating partners with Allah) by this name? And how does it occur?

Answer:
Distortion in the names and attributes. Allah (Exalted and Majestic is He) said: And among the distortion in His names is denying them to Allah (Exalted and Majestic is He), as the people of ta'til (denial of the divine attributes) do, or interpreting them with other than their meaning, as the people of ta'wil (figurative interpretation) do. This is among the distortions, or naming the created things with them, as they said that they named al-Lat from Allah and al-'Uzza from al-Aziz (the Mighty) and Manat from al-Mannan (the Bestower of Bounties), taking them from the names of this. This is among the distortion in them. The distortion varies: denying them, negating them, and ta'til (denial of the divine attributes), or affirming their words but distorting their meanings from what they indicate, or naming the idols with them, as is said regarding al-Lat, al-'Uzza, and Manat, or introducing something that is not of them with them, affirming for Allah names and attributes . This is among the distortion in them. Yes.