From Sahih Bukhari (Hadith 3193):
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
Reference: Bukhari 3193