name, the Inward, in his words, “You are the Inward, and nothing is beneath You,” except coupled with the name the Outward, which conveys His outwardness and elevation, such that nothing is above Him. Together, the two names signify His all-encompassing vastness: He is the Outward, with nothing above Him, and the Inward, with nothing beneath Him. He did not say, “You are the Lowermost,” nor has Allah ever been described as low, either literally or figuratively. Rather, he said, “Nothing is beneath You,” thus declaring that nothing is beneath Him there.
Similarly, the report cited by Mālik in al-Muwatta states that one says: “Allah is sufficient for us, and He suffices. Allah hears whoever calls upon Him, and beyond Allah there is no further goal.” Thus, there is no goal beyond Him, and nothing is beneath Him in the sense conveyed by His name the Inward. This makes clear that nothing lies beyond Him in either direction.
For the negation here of anything being beneath Him in that direction is expressed in terms of a posited relation and comparison; otherwise, in reality, He is exalted from that side as well