All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad, sallallaahu ‘alayhi wa sallam, is His slave and Messenger.
Saying that Allaah has taken human form is what the scholars call the ideology of pantheism, like the statement of the Christians that Allaah has taken human form in ‘Eesa (Jesus) and this is an absolutely wrong and unfounded belief.
The answer to those who believe in this ideology is from the Quran and Sunnah:
1- The texts confirming that Allaah is Alone in his entity and that He is The One Who has the perfect Names and Attributes, among which is chapter 112. Allaah Says (what means): {Say, “He is Allaah, [who is] One. Allaah, the Eternal Refuge. He neither begets nor is born. Nor is there to Him any equivalent.”}[Quran 112] For more benefit, please refer to Fataawa 87835, 87768 and 94462. Believing in pantheism is describing Allaah with imperfection.
2- The texts proving that Allaah is distinguished and different from His Creation. Allaah Says (what means): {There is nothing like unto Him and He is the Hearing, the Seeing.}[Quran 42:11] For more benefit, please refer to Fatwa 88421.
3- The texts proving that the Christians are disbelievers because of believing that Allaah has taken human form in ‘Eesa (Jesus) . Allaah Says (what means): {They have certainly disbelieved who say, “Allaah is the Messiah, the son of Mary”}[Quran 5:72] Allaah also Says (what means): {They have certainly disbelieved who say, “Allaah is the third of three.”}[Quran 5:73]
Finally, it should be noted that we are addressing you with this answer. However, there are some fundamentals which a Muslim must know and take into consideration when debating with non-Muslims, and these are mentioned in Fataawa 91563 and 84349.
Allaah Knows best.