Tashbīh likens Allah’s attributes to the attributes of creatures. Taʿṭīl denies or suspends the attributes affirmed of Him.
The balanced position affirms divine attributes while rejecting likeness to creation. One does not deny the attributes to escape anthropomorphism, nor impose creaturely modes on Allah in order to affirm them.
Hearing, seeing, speech, and the other attributes are affirmed on this basis. Affirming an attribute and refusing to assign it a created modality are consistent.