Narrated by Abu Huraira:
Allah’s Apostle said, “Allah the Most Superior said, “The son of Adam slights Me, and he should not slight Me, and he disbelieves in Me, and he ought not to do so. As for his slighting Me, it is that he says that I have a son; and his disbelief in Me is his statement that I shall not recreate him as I have created (him) before.”
[Bukhari Vol 4 Book 54, Hadith 415]