The Prophet ﷺ said, I believe he said, "Allah the Exalted says, 'The son of Adam insults Me, though it is not fitting for him to insult Me, and he denies Me, though it is not fitting for him to do so. As for his insulting Me, it is his saying that I have a son. As for his denying Me, it is his saying that I will not bring him back to life as I created him the first time.'"In another narration, "The first creation is no easier for Me than bringing him back again."
قال النبي ﷺ أراه: قال الله تعالى: يشتمني ابن آدم، وما ينبغي له أن يشتمني، ويكذبني، وما ينبغي له، أما شتمه فقوله: إن لي ولدا، وأما تكذيبه فقوله: ليس يعيدني كما بدأني. وفي رواية: ليس أول الخلق بأهون علي من إعادته.
Bukhari narrated it in "The Beginning of Creation" (3193), from Abdullah bin Abu Shayba, from Abu Ahmad, from Sufyan, from Abu Zinad, from Araj, from Abu Hurairah, and he related it.The second narration in his book (4974) came through Shuayb, from Abu Zinad, with the same chain.