This is because those things that are annexed to Allaah are of two types. 
Those things separate from Him, from His creation, such as al-Bait (the House of 
Allaah), an-Naaqah (the She Camel of Allaah), al-Abd (the Servant of Allaah) 
etc. Or those things that are not independent of Him, but rather from His 
Essence such as knowledge, life, seeing, hearing, power, speech etc. So when 
these are annexed to Him then it is an annexation which signifies real 
attributes, it is not one that signifies created things for this is falsehood. 
So when this is the case, how is it possible for a Muslim to seek refuge in 
something created? So from this the falsehood is made clear!
THREE: Ibn al-Qayyim explains regarding the verse "Wherever you 
may turn, you will find the Face/Countenance of Allaah", then some of 
the Salaf have interpreted it to Face to mean the ‘qiblah’ of 
Allaah. Then this is something that is acceptable for this particular verse. But 
then is it correct for this meaning to be applied to other verses in which Face 
is mentioned? So of what benefit would this explanation be regarding the saying 
of Allaah, "[but] shall remain the Face of your Lord, Full of Majesty and 
Honour" [55:27] and "Except only the desire to seek the Face of His 
Lord, the Most High" [92:20] and "We feed you only for the Face of 
Allaah" [76:9]?
And what is correct regarding the saying of Allaah "Wherever you may 
turn, you will find the Face/Countenance of Allaah" is that it is just like 
the statements of Allaah in all the other verses in which Face is mentioned. In 
all the places in the Book and the Sunnah that Face has been mentioned, it has 
been attributed to Allaah in the same way, with the same meaning. It does not 
have two meanings that are opposed to each other. However there is an exception 
with respect to that which comes in Surah al-Baqarah. In this verse, the 
explanation that it refers to qiblah (direction) is not singled out [as the only 
understanding]. Rather it can also be applied to the Face of Allaah literally 
(haqeeqatan). And this is because this verse was revealed with respect to 
travelling. So when a person prays and he errs in finding the right direction, 
then wherever He turns he will be facing Allaah. And the Messenger (sallallaahu 
alaihi wasallaam) said that "When a person stands for prayer, then Allaah 
is in front of him" [Bukharee and Muslim]. This is because He is high above 
His creation, ascended upon His Throne and He encompasses the whole of creation. 
So wherever a servant turns Allaah is in front of him. The Messenger 
(sallallaahu alaihi wasallaam) said, "Indeed Allaah has commanded you with 
prayer, so when you pray do not turn [to the left or to the right] for Allaah 
directs His Face to the face of His servant in his prayer so long as he does not 
turn away" [Ahmad and Tirmidhee, Hasan-Saheeh]. And also his (sallallaahu 
alaihi wasallaam) saying, "When the servant performs ablution well and 
stands to perform the prayer, Allaah turns to Him with His Face…" 
[Ibn Maajah, all of its narrators are thiqah]".
So from the above, it is clear that the verse of Surah Baqarah is just like 
the other verses, even if from one aspect, the meaning can be understood to be 
qiblah (direction).
However, it is not possible to apply the same explanation to all the other 
texts that have attributed Face to Allaah the Most High. And in this is a 
challenge to the Jahmiyyah : Apply your interpretations to the other places in 
the Book and the Sunnah where Face is mentioned and see where that leads 
you?
FOUR: Regarding the statement of Allaah the Most High, "For those 
who do good is the best (i.e. Paradise) and something more [that is 
better]…" 10:26], then the Messenger (sallallaahu alaihi wasallaam) 
said in explanation of this, "Looking at His Face, the Most High" 
[Muslim 1/163]. Therefore, the one who denies the attribute of Face for Allaah 
then he is claiming that the Believers in Paradise will be looking at something 
imaginary, and in this he has made a great error and invented a great lie. And 
the Companions, the Taabi’een, the Four Imaams, and all of the great 
Imaams of the Salaf are agreed that the Believers shall see the Face of their 
Lord in Paradise. Imaam ad-Daraqutnee (d. 385H) said: "Muhammad bin Mukhlad 
narrated to us: Muhammad bin Muhammad bin Umar bin al-Hakam, Abu Hasan ibn 
al-Attaar said: I heard Muhammad bin Mis'ab, the Worshipper saying: 
"Whoever claims that You do not speak and that You will not be seen in the 
Hereafter is a disbeliever in Your Face and he does not know You. I testify that 
You are above the Throne, above the seven heavens - not as Your enemies, the 
heretical apostates (Zanaadiqah) say." Kitaab us-Sifaat of ad-Daraqutnee 
(no. 64)