What is the ruling on the statement that whoever intentionally insults the Divine Essence is an infidel in word, not in deed?

Abusing the Divine Essence is an act of disbelief by consensus, and its perpetrator must repent by regretting and resolving not to return to it, and by uttering the two testimonies to return to Islam. Acts of disbelief are of three types: verbal, practical, and doctrinal, and there is no difference between them in their effect.