What is “Al Tashbeeh”

Ishaq Ibn Ibrahim (rahimahullah) [d.243H] said: "Rather, likening Allah to His creation is saying that He has a hand like their hand, or hearing like their hearing. If someone says that Allah has hearing like their hearing, this is likening Him to His creation. But if he says, as Allah, may He be exalted, said: A hand, hearing, sight — without discussing how or saying it is like their (attributes), this is not likening Him to His creation; rather it is as Allah, may He be exalted, says in His Book: "There is nothing like unto Him, and He is the All-Hearing, the Seeing" [Quran 42: 11]." [As-Sunan At-Tirmidhi (2/43)]