Mandah, the hadith scholar of Isfahan. The evidence for this is that the Throne is in a direction, without dispute, and the explicit text of the Quran establishes that He is established over the Throne. This therefore entails that He is in a direction. Moreover, every rational person, whether Muslim or unbeliever, raises his hands and face toward heaven when supplicating to Allah Most High. This alone suffices.
Furthermore, those among the Muʿtazilites and Ashʿarites who deny direction say, “He is neither in a direction nor outside it.” Saying this is equivalent to asserting that one being exists and another also exists, yet the existence of one is neither before that of the other, nor simultaneous with it, nor after it. Moreover, ordinary people see no difference between saying, “I searched for it but could not find it anywhere,” and saying, “I searched for it, only to find that it did not exist.”