Abu Bakr Ibn Khuzaymah, died 311H (رحمه الله) stated: “We say: Our Lord, the Creator, has two eyes and He sees with them what is beneath the soil, and what is beneath the seventh and lowest earth, and what is in the highest heavens, and whatever is between them, whether small or great…” (Kitāb At-Tawheed p. 52, Dār Al-Kitāb Al-Ilmiyyah)
Ad-Dārimi, died 255 AH (رحمه الله) said: “The explanation of the statement of Allah’s Messenger, ‘Indeed Allah is not one-eyed’ is that He (the Most High) is the Seeing who has two eyes (بصير ذو عينين), not like the one-eyed [Dajjāl].”
(An-Naqd ‘alā Bishr Al-Mareesee, p. 48)
Abul-Hasan Al-Ash’ari, died 324H (رحمه الله) stated about the Mu’tazilah: “They – meaning the Mu’tazilah – deny that Allah has two eyes even though He, the Most High, said about Himself, “[It was] sailing under Our Eyes.” (54:14) and the hadeeth of the Dajjāl is clear for the one who ponders over it with the least amount of reflection that Allah (the Mighty and Majestic) has two eyes. And if that were not the case then the purpose for the clarification of the perfection of Allah with respect to His eyes would be lost.” Ibn ul-Qayyim says: “So al-Ash’aree and others do not understand from the plural: a’yun (eyes) many eyes, nor from the plural ‘aidee’ (hands) many hands…”
Sharh Aqeedat it-Tahaawiyyah of Ibn Abi al-Izz (p.75).
Ibn Hajr also mentions in Al-Fath (13/373) that al-Bayhaqee mentions a witness to the hadeeth of Abu Hurairah – [i.e. the hadeeth reported by Aboo Daawood that the Prophet (sallallaahu alaihi wasallam) recited Soorah an-Nisaa, aayah 58 and read up to: ‘Sameean Baseeraa’, and placed his thumb on his ear and the one next to it upon his eye](4) – from the hadeeth of Uqbah bin Aamir: I heard Allaah’s Messenger (sallallaahu alaihi wasallam) say upon the minbar: “Our Lord certainly hears and sees” and he pointed to his two eyes” Ibn Hajr says: Its isnaad is hasan.(5)
Ibn ‘Uthaimeen (رحمه الله) stated: “We believe that Allah, the Most High, has two real eyes. And this is the saying of Ahlus-Sunnah wal-Jamā’ah. Abul-Hasan Al-Ash’aree said: The saying of Ahlus-Sunnah and the As-hāb Al-Hadeeth is that Allah has two eyes, without saying ‘how’ just as Allah has said, “[It was] sailing under Our Eyes.” (54:14).”
(See Izālatus-Sitār ‘an Al-Jawāb Al-Mukhtār li-Hidāyatil-Muhtār of Ibn ‘Uthaymeen, p. 22; also Al-Maqālāt Al-Islāmiyyeen 1/345, and Al-Ibānah, pp. 43-44, of Abul-Hasan Al-Ash’aree;