Imaam Aboo Haneefah an-Nu’maan Ibn Thaabit (d.150H) – rahimahullaah – said in his book, al-Fiqhul-Absat, “And Allaah is to be called upon upwards, not downwards, because lowless is not from the description of ar-Ruboobiyyah and al-Uloohiyyah at all.”

Refer to al-Fiqhul-Absat (p. 51).

So his statement, “…is to be called upon upwards, not downwards…” contains affirmation of the highness (‘uluww) for Allaah. And that is from Tawheedul-Asmaa’ was-Sifaat. And therein lies a refutation of the Jahmiyyah, the Mu’atazilah, the Ashaa’irah, the Maatureediyyah and other than them from the deniers of al-‘uluww (highness of Allaah).

And his statement, “…from the description of ar-Ruboobiyyah…” contains an affirmation of Tawheedur-Ruboobuyyah.

And his statement, “…from the description of al-Uloohiyyah…” contains an affirmation of Tawheedul-Uloohiyyah.

Note: the above explanation of Imaam Abu Haneefah’s statement was by Shaykh Dr. ‘Abdur-Razzaaq Ibn ‘Abdul-Muhsin al-‘Abbaad.

Source: The Beneficial Summary in Clarifying the Evidences for the Categories of Tawheed, The Noble Shaykh, Dr. ‘Abdur-Razzaaq Ibn ‘Abdul-Muhsin al-‘Abbaad, Translations and additions by Maaz Qureshi, Sunnah Publishing, pp.48-49.