Al-Ghazaaliyy says in “Iljaam Al-ˆawaam” that denying bodily characteristics for Aļļaah is a primary duty of all Muslims, scholars and commoners alike. He makes it clear that believing that Allaah is a body (i.e. something that has size) is kufr and idolatry:
I mean by “body” something with length, width and depth that prevents something else to exist where it exists…. So if it came to someone’s mind that Aļļaah is a body composed of limbs, then this person is an idol worshiper. The reason is that all bodies are created, and to worship something created is kufr. After all, idol worship is kufr because the idol is created, and the idol is created because it is a body. Hence, the one who worships a body is a kaafir by the consensus of the Muslim Nation, both the salaf and those later.
Posted by Shaykh Abu Adam 
Sunni Answers 