Is it permissible to say: "Our Lord does not play," based on His (the Most High) saying: "And We did not create the the heaven and the earth and what is between them in play"?

Allah is transcendent above idle amusement and play, so it is permissible to state that He does not engage in play, as Allah Almighty says: "And We did not create the heaven and earth and what is between them in play. Had We intended to take a diversion, We could have taken it from [what is] with Us, if We were to do so." The context of the discourse must be observed to glorify and exalt Allah.