Al-Jawāb as-Sahīh li-man baddala dīn al-Masīh - Ibn Taimiya - (4/414)

and He also says: “We carried him on a vessel of planks and nails, sailing under Our eyes.” ⦗al-Qamar: 13⦘.

As for their statement, “He has a face which He turns toward every place,” such wording is not found in the Qur’an. What is found is:
“Everyone upon it will perish, yet there will remain the Face of your Lord, Possessor of Majesty and Honor.” ⦗al-Rahman: 26⦘;
His words, “Everything is doomed to perish except His Face; His is the command, and to Him you shall be returned.” ⦗al-Qasas: 88⦘;
and His words, “To Allah belong the East and the West; so wherever you turn, there is the Face of Allah.” ⦗al-Baqarah: 115⦘.

A group of the early generations explained this last verse by saying, “There lies the qiblah of Allah,” that is, the direction appointed by Allah. The noun jiha (direction) here functions analogously to waʿd (promise) and ʿidah (appointment), or wazn (weight) and zinah (weight).

What is meant by “the Face of Allah” and “the direction of Allah” is the face, direction, or orientation designated by Allah toward which one turns in prayer—as He says at the beginning of the verse, “To Allah belong the East and the West,” and then, “So wherever you turn, there is the Face of Allah.” Likewise, the Exalted says:
“The foolish among the people will say, ‘What has turned them away from the qiblah they were upon?’ Say: ‘To Allah belong the East and the West; He guides whom He wills to a straight path.’ ” ⦗al-Baqarah: 142⦘.

{وَحَمَلْنَاهُ عَلَى ذَاتِ أَلْوَاحٍ وَدُسُرٍ تَجْرِي بِأَعْيُنِنَا} [القمر: ١٣] . وَأَمَّا قَوْلُهُمْ: (لَهُ وَجْهٌ يُوَلِّيهِ إِلَى كُلِّ مَكَانٍ) فَلَيْسَ هَذَا فِي الْقُرْآنِ وَلَكِنْ فِي الْقُرْآنِ: {كُلُّ مَنْ عَلَيْهَا فَانٍ وَيَبْقَى وَجْهُ رَبِّكَ ذُو الْجَلَالِ وَالْإِكْرَامِ} [الرحمن: ٢٦] وَقَوْلُهُ: {كُلُّ شَيْءٍ هَالِكٌ إِلَّا وَجْهَهُ لَهُ الْحُكْمُ وَإِلَيْهِ تُرْجَعُونَ} [القصص: ٨٨] وَقَوْلُهُ: {وَلِلَّهِ الْمَشْرِقُ وَالْمَغْرِبُ فَأَيْنَمَا تُوَلُّوا فَثَمَّ وَجْهُ اللَّهِ} [البقرة: ١١٥] وَهَذَا قَدْ قَالَ فِيهِ طَائِفَةٌ مِنَ السَّلَفِ: فَثَمَّ قِبْلَةُ اللَّهِ ; أَيْ فَثَمَّ جِهَةُ اللَّهِ، وَالْجِهَةُ كَالْوَعْدِ وَالْعِدَةِ، وَالْوَزْنِ وَالزِّنَةِ. وَالْمُرَادُ بِوَجْهِ اللَّهِ وَجِهَةِ اللَّهِ - الْوَجْهُ، وَالْجِهَةُ وَالْوِجْهَةُ الَّذِي لِلَّهِ يُسْتَقْبَلُ فِي الصَّلَاةِ، كَمَا قَالَ فِي أَوَّلِ الْآيَةِ: {وَلِلَّهِ الْمَشْرِقُ وَالْمَغْرِبُ} [البقرة: ١١٥] ثُمَّ قَالَ: {فَأَيْنَمَا تُوَلُّوا فَثَمَّ وَجْهُ اللَّهِ} [البقرة: ١١٥] كَمَا قَالَ تَعَالَى: {سَيَقُولُ السُّفَهَاءُ مِنَ النَّاسِ مَا وَلَّاهُمْ عَنْ قِبْلَتِهِمُ الَّتِي كَانُوا عَلَيْهَا قُلْ لِلَّهِ الْمَشْرِقُ وَالْمَغْرِبُ يَهْدِي مَنْ يَشَاءُ إِلَى صِرَاطٍ مُسْتَقِيمٍ} [البقرة: ١٤٢]