فَإِنْ قَالَ بَدَلًا مِنَ التَّكْبِيرِ: «اللَّهُ أَجَلُّ»، أَوْ «أَعْظَمُ»، أَوْ «الرَّحْمَنُ أَكْبَرُ»؛ أَجْزَأَهُ عِنْدَ أَبِي حَنِيفَةَ وَمُحَمَّدٍ. وَقَالَ أَبُو يُوسُفَ: لَا يَجُوزُ، إِلَّا أَنْ يَقُولَ: «اللَّهُ أَكْبَرُ»، أَوْ «اللَّهُ الْأَكْبَرُ»، أَوْ «اللَّهُ الْكَبِيرُ».
Meaning: If one says instead of the takbir, “Allah is more exalted,” “greater in majesty,” or “the Most Merciful is greater,” this suffices according to Abu Hanifah and Muhammad. Abu Yusuf does not allow these alternatives and requires forms such as Allahu Akbar, Allah al-Akbar, or Allah al-Kabir.
The disagreement concerns how specifically the verbal entry formula is defined.