He is answered: God forbid; rather, He is established above the Throne, exactly as He has declared in His Book: “The All-Merciful rose over the Throne” [20:5], and: “To Him ascends good speech, and He elevates righteous action” [35:10], and: “Do you feel secure that He who is in the heaven will not cause the earth to swallow you while it quakes?” [67:16].

He goes on to say: Had He truly been in every place, He would necessarily be inside a human being’s stomach and mouth, in latrines, and in other locations one is loath to mention. His essence would then increase each time a new place was brought into existence and diminish when a place ceased to exist. In such a case it would also be proper to turn in supplication toward what is beneath us, behind us, to our right, or to our left—yet the Muslims are unanimously agreed that this is false and that anyone who says so is in error.

He further states in this same work: “The attributes of His very essence—by which He has always been and will always be described—are life, knowledge, power, hearing, sight, speech, will, everlastingness, face, two eyes, two hands, anger, and pleasure.”