Al-Qurţubiyy (the famous mufassir) said in his book al-Asnaa, p. 193:
It is a duty for every accountable person to know that Allaah is attributed with absolute greatness [of status], and there is nothing greater than Him [in status]. Further, He is clear of any attribute that is bodily or related to having size, as He cleared Himself of that by His saying:
الكبير المتعال
[which may be interpreted to mean : Allaah is the One attributed with absolute greatness and being above non-befitting attributes such as having a shape or size. –Ed.]
By this He informed us that He is Al-Kabiir, and the definitive particle “Al” indicates absoluteness. Then Allaah said “Al-Mutaˆaal” and by that He declared Himself clear of what makes bodies and bulky things great. [For] who believes that [Allaah has bodily greatness, i.e. in terms of shape or size] is likening Allaah to a body, and is an idolater.
Sunni Answers 