Abu Hurairah reported,

The Messenger of Allah 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 calls Me a liar, 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 calling Me a liar, it is his saying that I will not bring him back as I first created him."In another narration, "Creating him the first time is no easier for Me than bringing him back."

عن أبي هريرة قال

قال رسول الله 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: وليس أول الخلق بأهون علي من إعادته.