Negative theology, within the ontological framework of divine attributes, has been a longstanding topic of discussion among theologians of the Abrahamic religions. Various rational and scriptural arguments have been employed to justify it, with one of the most significant being the doctrine of “tashbīh” (analogy). Based on this doctrine, positive theology likens the Creator to the created, whereas negative theology remains free from this issue and addresses the concern of preserving the transcendence (tanzīh) of the divine essence. Through this study, which employs a descriptive-analytical method and aims to articulate and evaluate this perspective, it becomes evident that the idea of presuming positive theology as tashbīh and negative theology as tanzīh has garnered widespread acceptance among theologians of the Abrahamic religions, who have adopted it through various approaches. However, this perspective appears to suffer from significant flaws and criticisms, including the confusion between the rulings of essential (māhawī) concepts and philosophical concepts, the denial of the association between positive theology and composition, the association of negative theology with tashbīh, the confusion between general and detailed knowledge of divine attributes, the association of identity with negative theology, and the incompatibility of negative theology with lexical definitions, among others.