What is the ruling on the statement: "Whoever intentionally insults the Divine Essence is an infidel in word, not in deed"?

Slandering Allah the Almighty is an act of disbelief (kufr) that expels one from the fold of Islam, by scholarly consensus, whether done in jest or in earnest. Ibn Qudamah said: "Whoever slanders Allah the Almighty has disbelieved, whether in jest or in earnest." Mocking Allah, His verses, or His books is also disbelief, based on the words of Allah the Almighty: "And if you ask them, they will surely say, 'We were only conversing and playing.' Say, 'Is it in Allah and His verses and His Messenger that you were mocking?' Make no excuse; you have disbelieved after your belief." Disbelief can be by word, deed, or belief. A disbeliever by their word or deed exits Islam when the conditions for declaring one a disbeliever are met and its impediments are absent.