And You are exalted …
His saying, “You are exalted,” is derived from taʿālī (loftiness), and the additional ta conveys emphasis regarding His exaltedness.
Allah’s exaltedness is of two kinds: exaltedness of His Essence and exaltedness of His attributes.
As for the exaltedness of His Essence, it means that Allah Himself is above all things.
As for the exaltedness of His attributes, it means that Allah, Most High, is described by every attribute of perfection.
The first of these was denied by the indwelling Jahmiyyah and their followers, who claimed that Allah is, by His Essence, in every place. It was also denied by those who went to extremes in negating Allah’s attributes, saying: Allah is neither above the universe nor below it; neither to its right nor to its left; neither before it nor behind it; neither connected to it nor separate from it. Thus, He would be non-existent!
For this reason, Mahmud ibn Subuktigin (1), may Allah have mercy on him, denounced whoever described Allah in this manner, saying, “This is non-existence.” (2) And he spoke the truth, for this is indeed non-existence.