The Prophet ﷺ said that Allah said, "The son of Adam denied Me, though he had no right to do so, and he insulted Me, though he had no right to do so. As for his denial of Me, it is his saying, 'He will not bring me back as He first created me,' yet the first act of creation is not easier for Me than restoring him. As for his insulting Me, it is his saying, 'Allah has taken a son,' while I am the One, the Eternal Refuge. I have not begotten, nor was I begotten, and there is none equal to Me."
عن النبي ﷺ قال: قال الله: كذبني ابن آدم ولم يكن له ذلك وشتمني ولم يكن له ذلك، فأما تكذيبه إياي فقوله: لن يعيدني كما بدأني وليس أول الخلق بأهون علي من إعادته، وأما شتمه إياي فقوله اتخذ الله ولدا، وأنا الأحد الصمد لم ألد ولم أولد، ولم يكن لي كفوا أحد.
Bukhari narrated it in the tafsir (4974) from Abu Yaman, who said, Shuayb narrated to us, who said, Abu Zinad narrated to us, from Araj, from Abu Hurairah, and he mentioned it.As for His saying, "He neither begets nor is born" [Ikhlas 112:3], it means He has no child, as the Jews and Christians claimed, and He has no parent, and no consort. The disbelievers of Makkah said the same thing, "And they say, 'The Most Merciful has taken a son.'" [Maryam 19:88], and "And they say, 'The Most Merciful has taken a son.' Exalted is He! Rather, they are honored servants." [Anbiya 21:26]. This has also been established in the Sahih.