What is the ruling on saying: "It is Allah who breathes the soul into the fetus"? Is breathing an attribute of Allah Almighty? What is the meaning of angels not preceding Allah in speech? And can angels be seen in their true form?

There is no objection to using the two phrases: "Allah breathed into him of His Spirit" and "The angel breathed the soul into him." The act of breathing is attributed to Allah Almighty in the sense that it is by His command and permission, and to the commanded angel in the sense of his direct execution. The Quran indeed attributes breathing to Allah Almighty. Adam was distinguished by four characteristics: Allah created him with His Hand, breathed into him of His Spirit, made His angels prostrate to him, and taught him the names of all things. The spirit breathed into Adam is created, and the angels do not precede Allah in speech and act by His command. The angels have not been seen in their true form by anyone from the Ummah except for the Messenger, peace and blessings be upon him. However, if they assume the form of humans, they can be seen.