This idea (the Mahdi's statement of abrogation) has been mentioned by many modern researchers, primarily based on what the ancients said, rather than a thorough examination of the Mahdi's views and statements.

If we return to the image of Ibn Tumart's absolute existence, and observe what it is based on negation, and what it includes of denial, we find it suggests the negation of attributes. It is similar to the image attributed to the Mu'tazila in explaining the transcendence of the Self, which is based on absolute negation. For them, God Almighty "is not a body," nor an "image," nor a "figure," nor a "form," nor "flesh," nor "blood," nor a "person," nor a "substance," nor an "accident," nor "tastes," nor "colors," nor "smells," nor "tangible." He is not described by any of the attributes of creation that indicate their origination, nor is He described as finite, nor is He described by spatial extent. He does not resemble creation in any way, nor is He subject to movement in directions, nor is He afflicted by ailments. Whatever comes to mind and is imagined is not similar.

This is sometimes mentioned when discussing God Almighty and affirming attributes for Him, such as His statement: "He is capable of what He wills."

The correct view is that it is possible to reconcile the two statements, assuming, as Abd Allah ibn Kunun (37) states, that this is a contradiction in the orthodox creed.

Abu al-Husayn al-Khayyat says in his book "Al-Intisar" (38): "None of them deserves the name of Mu'tazila until they combine the principles of Tawhid, al-Wa'd, al-Wa'id, al-Amr bil Ma'ruf, and al-Nahy an al-Munkar. When these five characteristics are complete in a person, he is a Mu'tazila."

See, for example: Al-Farq bayn al-Firaq by Abu al-Hasan al-Ash'ari (40), page 235. Sa'd Zaghloul Abd al-Hamid, Muhammad ibn Tumart: The Islamic Sects in North Africa (39), pages 21-22. Muhammad al-Rashid Milin, The Era of the Almohad Caliph al-Mansur (39), pages 271.