The second point upon which the Salafi call is based is belief in the attributes of Allah the Exalted, without distortion, denial, likening Allah to creation, or comparing Allah to creation.

Al-Id Abbas: The second point is the attributes of Allah (Mighty and Majestic). These are the attributes that came in many verses and hadiths. We understand these attributes, specifically those around which much debate has arisen and disagreement has become dark. They are the attributes shared by the Creator and the created. For example, Allah is All-Hearing and the created being is hearing; Allah is All-Seeing.

The Shaykh : They share this in name only.
Al-Id Abbas: They share it in name only. Yes, and Allah (Mighty and Majestic) speaks and the human being speaks, but of course, there is a vast difference between the two kinds of speech.
These attributes and their like came in texts affirming them: affirming that Allah (Mighty and Majestic) speaks, affirming that Allah hears, that Allah sees, that Allah descends to the lowest heaven, and so on. The righteous Salaf (may Allah be pleased with them) believed in these attributes as they came, according to the language of the Arabs. That is, they affirmed their linguistic reality as the Arabs understood it, but they combined this with rejecting any deficiency attributed to Allah (Mighty and Majestic) through likening Him to His creation. So when they said that Allah (Mighty and Majestic) speaks, taking this from His saying (Glorified and Exalted is He) [Al-Nisa: 164], for example, they would state it by saying that Allah speaks in a manner befitting His majesty, a speech that does not resemble the speech of any of His creations. In this way, they combined affirming what Allah affirmed for Himself and what His Prophet (peace and blessings be upon him) described Him with.
There is a statement held by the later scholars and a statement held by the earlier scholars. The earlier scholars are more deserving, safer, wiser, and more knowledgeable, as the Messenger of Allah (peace and blessings be upon him) testified to them.
So this second point, the attributes of Allah, we understand them as the righteous Salaf understood them. Perhaps all of you, or most of you, know the statement of Imam Malik (may Allah be pleased with him), who is one of the great imams of the Salaf, when a man asked him , "What does 'istawa' (rose above) mean?" He then said his famous, well-known statement: "The 'istiwaa' (rising above the Throne) is known, the 'kayf' (how) is unknown, belief in it is obligatory, and asking about it is a religious innovation". Then he said: "I see you are a man of evil, take him away from me". So he said: "Belief in it is obligatory". Belief that Allah rose above is obligatory. And 'istawa' does not mean just a vague concept; it means that belief in it is obligatory, that this verse in the Qur'an indicates that the 'istiwaa' found in the speech of the Arabs, meaning the elevation of Allah above His creation on His Throne, is what we affirm and every believer must affirm. This is the second point of disagreement between us and our opponents... Likewise, of course, the other attributes: we say Allah descends, we say Allah descends in a manner befitting His majesty; Allah laughs, Allah is pleased, and so on. We find no difficulty in this, and this belief does not bring any blame or any deficiency to our belief in Allah (Mighty and Majestic).