Tinubu made the remark in response to the criticism that followed his speech to the party's delegates in Abeokuta, the capital of Ogun State, on Thursday.
Buhari would have lost the 2015 election without Tinubu, according to Tinubu.
He also pointed in the direction of the governor of Ogun state, whom he publicly addressed by his first name and said he assisted in his election.
After the governor refused to endorse him for the presidency in 2023, the president said this.
However, in a statement released on Friday, the former Lagos state governor claimed that his speech in Abeokuta was misrepresented by his opponents in order to create a narrative that he disrespected Buhari in the hopes of convincing the president to oppose his aspirations in the party's upcoming primary.
He also promised to accept the results of the party's presidential primary, which will be held in Abuja on June 6-8.
"Let me also put any doubts to rest. My admiration and respect for President Buhari as Commander-in-Chief of the country and as a person are unwavering. I will never speak ill of him. In Abeokuta, I surely did not. We've been political partners for a long time, and I hope we can continue to work together in the future. I would never put it in jeopardy."
"I feel our party is the nation's best hope for recovery." I feel I will have a larger function in the future than the one I currently hold. "I also believe President Buhari will continue to play an important role once his presidency is ended," he added.
Tinubu insisted that at Abeokuta, he addressed the unwarranted attacks on his person that have been part of other presidential candidates' campaigns, emphasising that he retold the party's past for people whose memories need to be repaired.
"Many people were not involved in the formation of the APC or in its many successes. Now that the party has reached the pinnacle of political power, they want to take credit for something they had nothing to do with. This cannot be said, however, of President Buhari. I am pleased of my role in the APC's formation and election victories. President Buhari, on the other hand, is unquestionably the driving force behind this achievement. He was twice elected president of the United States. For the past seven years, he has carried the burden of national leadership. Nothing compares to that. I wouldn't dare to dismiss what he's accomplished and what he's meant to the party and the country," he added.
Tinubu, who stated that his desire to be President of Nigeria stems from a desire to serve the country rather than a sense of personal entitlement to a position of power, emphasised that governance is a sacred and grave responsibility.
He stated that his strategic goal was to build on the Buhari administration's basis.
"I make no apologies for seeking the nomination of the party. I believe I have something to give Nigeria that the other candidates do not, despite the fact that I consider them to be decent and devoted Nigerians in their own right. While I aspire to this position, there are some things I will not do and lines I will not cross. By disparaging the president or his office, I will never demean myself. "I'm not going to run for office if I'm going to insult it," he stated.
He went on to say that the presidency should not be given to someone who is unqualified, and that individuals should not be motivated by personal motivations to prevent the most competent person from holding the role.
"The lives of approximately 200 million people are on the line. Let us all recognise this and behave accordingly; all I ask for is a level playing field for all applicants, as well as adherence to established norms and procedures. If I do not emerge as the party's candidate in the fairness of such a process, I will have no qualms about an honest primary and will accept the fair outcome as a real democrat," he concluded.
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