Rambam: Shemot: God’s Speech

The Guide of the Perplexed, Volume I, Chapter 65:  When we speak of the Torah being created it is meant to signify that His speech, that is ascribed to Him is created. It was ascribed to Him only because the words heard by Moshe were created and brought into being by God, just as He created all the things that He has created and brought into being.

In all cases in which the words ‘saying’ and ‘speaking’ are applied to God, they are used to denote either will and volition or a notion that has been grasped by the understanding having come from God.