Narrated Abu Huraira: Allah's Messenger (ﷺ) said, "Allah the Most Superior said, "The son of Adam slights Me, and he should not slight Me, and he disbelieves in Me, and he ought not to do so. As for his slighting Me, it is that he says that I have a son; and his disbelief in Me is his statement that I shall not recreate him as I have created (him) before."
Source: sunnah.com
Other translations
Arabic
حَدَّثَنِي عَبْدُ اللَّهِ بْنُ أَبِي شَيْبَةَ، عَنْ أَبِي أَحْمَدَ، عَنْ سُفْيَانَ، عَنْ أَبِي الزِّنَادِ، عَنِ الأَعْرَجِ، عَنْ أَبِي هُرَيْرَةَ ـ رضى الله عنه ـ قَالَ قَالَ النَّبِيُّ صلى الله عليه وسلم أُرَاهُ " يَقُولُ اللَّهُ شَتَمَنِي ابْنُ آدَمَ وَمَا يَنْبَغِي لَهُ أَنْ يَشْتِمَنِي، وَتَكَذَّبَنِي وَمَا يَنْبَغِي لَهُ، أَمَّا شَتْمُهُ فَقَوْلُهُ إِنَّ لِي وَلَدًا. وَأَمَّا تَكْذِيبُهُ فَقَوْلُهُ لَيْسَ يُعِيدُنِي كَمَا بَدَأَنِي ".
sunnah.com