Each of the Two Groups of Ta’teel and Tamtheel Actually Combine Between Both Ta’teel and Tamtheel
A Mua’ttil (one who makes Ta’teel) is one who denies anything of Allaah’s Names or Attributes such as the Jahmiyyah, the Mu’tazilah, the Asha’riyyah, and others like them.
A Mumaththil (one who makes Tamtheel) is one who affirms the Attributes to Allaah that are equal or similar to His creation such as the earlier Raafidhah (Extreme Shee’ahs) and those like them.
The reality of the issue is that every Mua’ttil is a Mumaththil, and every Mumaththil is a Mua’ttil.
As for the Mua’ttil, his Ta’teel is obvious. As for his making tamtheel, it is because he only makes Ta’teel-the denying Allaah’s Attributes- in the first place due to his incorrect belief that affirming the Attributes would require making Tashbeeh- declaring something to be similar to Allaah. Thus, he denies Allaah’s Attributes to avoid declaring anything to be similar to Him. By that, he first makes Tamtheel (in his mind by believing that Allaah is like His creation so much so that if He has Attributes, then that must mean He is like His creation) and then he makes Ta’teel (by absolutely denying Allaah’s Attributes to avoid Tamtheel).
As for the Mumaththil, his Tamtheel is obvious. As for his making Ta’teel, it is from three aspects:
Firstly: He denies the text itself, which affirms the Attribute by changing what it means and proves. Yet, the text only proves the affirmation of an attribute that befits Allah, not that Allaah is similar to His creation.
Secondly: If he declares Allaah to be similar to His creation, then he has already denied every text that negates any resemblance of Allaah to His creation, such as His (subhannahu wa ta ala) statement,
“There is nothing like Him” (42:11)
And His saying,
“And there is nothing equal to Him.” (112:4)
Thirdly: If he believes Allaah to be similar to His creation, he denies the perfection that He deserves in that he considers the Lord, perfect in every way, to be similar to the deficient and flawed creation.