Allah describes his personality with many different attributes in the Quran.  It is possible for people to perceive Allah through these attributes.  The subject of Allah's attributes is one of the issues that have been discussed since the early days of Islam.  The subject of attributes that are related to many different issues such as destiny, will, the creation of the Qur'an, and the anthropomorphist deity imagination is basically discussed around whether certain attributes, which are called spiritual attributes, have any existence other than the essence of Allah.  This debate mostly takes place between the Mu'tazila, which is the first representative of the Islamic Kalam, and the Ahl al-Sunnah sects.  The basic view of attributes that Mu'tazila has since its formation is the view that attributes are inherent in Allah. The attribute view of Mu'tazila, in which the attributes are completely identical with the essence, was deemed flawed by Abu Hashim al-Jubbai, one of the leading subsequent representatives of the sect.  For this reason, he put forward a new theory called the ahwal theory.  Both Mu'tazila's basic attribute view and ahwal theory were intensely criticized by Ahl al-Sunnah.  One of those who criticize the ahval theory widely is Ebu'l-Muin al-Nasafi.  Ebu'l-Muin al-Nasafi is one of the most prominent scholars of Maturidi, one of the Ahl al-Sunnah creed sects.  In fact, it would not be wrong to say that he was the person who ensured the formation of the sect because of his systematic understanding and defense of the views of Abu Mansur al-Maturidi, the founder of the Maturidism.  Nasafi discusses the ahwal theory in the most comprehensive way in his valuable work, Tabsirat al-Adilla.  For this reason, on the basis of this work, with what arguments and how he criticizes the ahval theory will be discussed and these criticisms will be evaluated from the mental and scientific point of view.

Keywords: Attributes of Allah, Mu'tazila, Ahl al-Sunnah, Theory of Ahwal, Ebu'l-Muin al-Nasafi, Abu Hashim al-Jubbai.