In the name of God, the Most Gracious, the Most Merciful.

Praise be to God.

All of God's attributes are attributes of perfection, indicating the best and most complete meanings. God Almighty said: { and for Allāh is the highest attribute. And He is Exalted in Might, the Wise. } (An-Nahl 60). And He said: { To Him belongs the highest description [i.e., attribute] in the heavens and earth. And He is the Exalted in Might, the Wise. } (Surah Ar-Rum, 27).

The meaning of the ideal is the most complete description.

Al-Saadi said in his interpretation (p. 718, 1065): 
"the highest attribute" is every attribute of perfection.

And there are three types of adjectives: 
First: qualities of perfection, with no deficiency in any aspect. This describes Allah, the Exalted, with an absolute description that is not restricted by anything, such as knowledge, power, hearing, sight, and mercy. Etc.

Second: Attributes of deficiency, which have no perfection in them, and these should never be attributed to Allah, such as sleep, incapacity, injustice, and betrayal. Etc.

Third: Traits that can be considered perfection or deficiency, depending on the context in which they are mentioned.

This cannot be attributed to God Almighty in an absolute sense, nor can it be completely denied of Him; rather, it requires differentiation. In situations where it represents perfection, it can be attributed to God Almighty, and in situations where it represents deficiency, it cannot be attributed to Him. An example of this is: cunning, deceit, and mockery.

Deception, trickery, and mocking the enemy are traits of perfection, as they indicate a high level of knowledge, ability, and authority. And so on.

As for scheming against sincere believers, it is a sign of deficiency.

Therefore, God's attributes were not described in an absolute manner, but rather in a way that makes them a perfection.

Allah, the Exalted, said: "Indeed, the hypocrites [think to] deceive Allāh, but He is deceiving them." (Surah An-Nisa, 4:142). This is deception to the hypocrites.

He said: "And [remember, O Muḥammad], when those who disbelieved plotted against you to restrain you or kill you or evict you [from Makkah]. But they plan, and Allāh plans. And Allāh is the best of planners." (Al-Anfal 8:30). This is a plot against the enemies of God who were scheming against the Messenger of God, peace be upon him. 

And He said about the hypocrites: "And when they meet those who believe, they say, "We believe"; but when they are alone with their evil ones, they say, "Indeed, we are with you; we were only mockers." (Al-Baqarah 2:14-15). This is mockery of the hypocrites.

These qualities are considered perfection in the context in which they were mentioned. And for this reason, it is said: Allah Almighty mocks the hypocrites, deceives them, and plots against His enemies... And so on. It is not permissible to describe God, the Exalted, as deceitful or cunning in an absolute sense. Because at that time, it would not be perfection.

Sheikh Ibn Uthaymeen, may Allah have mercy on him, was asked: Is Allah described as being cunning? Is it called that?

He replied:

"God Almighty is only described as being cunning in a restricted sense; He is not described with this attribute in an absolute manner. God Almighty said: { Then, did they feel secure from the cunning [plan] of Allāh? But no one feels secure from the cunning [plan] of Allāh except the losing people. } (Al-A'raf 7:99)." In this verse, there is evidence that God has a [cunning] plan, and cunning is the means of ensnaring the opponent without them realizing it. And hence it came in the hadith reported by Bukhari: "War is deception."

It is said: How can God be described as cunning when it appears to be something blameworthy?

It is said that cunning, when used appropriately, is commendable and indicates the strength of the cunning person, who often prevails over their opponent. Therefore, it is not appropriate to describe God with this attribute in an absolute sense; one should not say, "God is cunning." Rather, this attribute should be mentioned in contexts that imply praise, such as in His words: { And they plan, and Allah plans } (Al-Anfal 30), and { And they plotted a plot, and We plotted a plot, while they perceived not } (An-Naml 50).

This attribute should not be completely denied of God; rather, it is described in contexts where it is praiseworthy, and in contexts where it is not praiseworthy, it is not described. "And it is also not appropriate to call God by it, so it is not said: 'One of the names of God is the deceiver,' as deception is one of the active attributes because it relates to the will of God, may He be exalted." "Fatwas of Sheikh Ibn Uthaymeen" (1/170).

It was also asked: Is God described as treacherous? And deception, as Allah Almighty said: "Indeed, the hypocrites [think to] deceive Allāh, but He is deceiving them."

He replied: 

"As for betrayal, God is never described by it, because it is blameworthy in every case, as it is deceit in a position of trust, which is condemned. Allah, the Exalted, said: { But if they intend to betray you - then they have already betrayed Allāh before, and He empowered [you] over them. And Allāh is Knowing and Wise. } (Al-Anfal 71), and He did not say: 'So He betrayed them.' "

As for deception, it is like cunning, and it is described in a praiseworthy manner when referring to Allah, but it is not described in an absolute sense. Allah said: { Indeed, the hypocrites [think to] deceive Allāh, but He is deceiving them. } (Quran 4:142)

"Fatwas of Sheikh Ibn Uthaymeen" (1/171).

And God knows best.