Abul Hasan Al-Asyari's Final Book 'Al-Ibanah'

And Allaah willed goodness for Abu Hasan al-Ash'ariyy and granted him success in taking from the Book and the Sunnah and abandoning the madhhab of the Mu'tazilah. Then he refuted the sophistry of the Mu'tazilah, exposed their falsehood, rendered futile their arguments with both textual evidence and by way of reason. His books testify to that. He then remained, for a period, speaking in certain matters of belief, with the saying of Ibn Kullaab. However, in the final stage of his life he was upon the aqeedah of the Salaf and he spoke with whatever Imaam Ahmad spoke with - may Allaah have mercy upon him - with respect to all the Attributes of Allaah. So he affirmed for Allaah whatever Allaah affirmed for himself and whatever His Messenger () affirmed for Him in his Sunnah.
And this has been recorded in his book called Al-Ibaanah an Usool id-Diyaanah. However, those who ascribed themselves to the madhhab of Abu Hasan al-Ash'ariyy continued taking from the madhhab of Ibn Kullaab and passed it on to those who ascribed themselves to Abu Hasan al-Ash'ariyy, generation after generation. The truth, however, is what the scholars testify to, those in whose honesty, integrity and impartiality there is no doubt, that the aqeedah which Abu Hasan al'Ash'ariyy held and worshipped Allaah with, is the aqeedah which he has affirmed in his book Al-Ibaanah and that this was the last of his books in which the matter of his aqeedah was settled.
In the present time, many ascribe themselves to Abu Hasan al-Ash'ariyy and call themselves Ash'ariyyah, claiming that they are holding fast to the aqeedah he was upon, especially in the matters of the Attributes of Allaah. However, the truth is that they have not taken the aqeedah that he embraced at the end of his life and which is propounded in his two books al-Ibaanah an Usool id-Diyaanah and al-Maqaalaat ul-Islaamiyyeen.

Abul Hasan Al-Asyari's Final Book 'Al-Ibanah'