As for the first category: there is no doubt regarding their disbelief, and the ruling of Allah concerning them is execution without seeking their repentance.

As for the second category: the correct view is the declaration of their disbelief, as there is no difference between them and the worshippers of idols and images. They are to be asked to repent; if they do so [their repentance is accepted], otherwise they are to be executed, just as is done with one who has apostatized. End quote.

Al-Sanusi the Ash‘ari (d. 895 AH) says in Sharh al-Kubra: "The foundations of disbelief are six... the sixth: adhering to the foundations of creed based solely on the literal meanings of the Book and the Sunnah without rational insight—this is the root of the misguidance of the Hashwiyya!! Thus, they spoke of anthropomorphism (tashbih) and direction (jiha), acting upon the literal meaning of the words of the Almighty and Majestic: 'Do you feel secure that He Who is in the heaven...' [al-Mulk: 16], 'The Most Merciful rose over the Throne' [Taha: 5], 'to that which I created with My own two hands' [Sad: 75], and similar [verses]." End quote.

Al-Kawthari the Jahmi says in Tabdid al-Zalam (35), while speaking of those who affirm the highness (‘uluww) of Allah over His creation and His rising (istiwa’) over His Throne: "They have no share in Islam; they have only turned their earthly idol into a heavenly idol." End quote.

I say: This is the audacity of the people of divestment (ta‘til) and falsehood in spreading their vanity and declaring their opponents to be disbelievers—yet, in the eyes of many who affiliate themselves with the Sunnah, they are considered mujtahid Imams!

Refer to my book: Al-Ihtijaj bi-al-Athar al-Salafiyya ‘ala Ithbat al-Sifat al-Ilahiyya wa-al-Radd ‘ala al-Mufawwidah wa-al-Mushabbihah wa-al-Jahmiyyah (the chapter titled: "Those who divest [Allah of His attributes] revolve in their divestment of the attributes around the denial of the highness of Allah the Exalted over His creation").