the angels who record deeds have their dwellings only in heaven.”’

Al-Tabarī said: ‘He should be told: “If the reason we raise our hands toward heaven is that provision comes from it and that the recording angels have their dwellings there, then we could lower our hands toward the earth when supplicating, because Allah brings forth plants, food and means of livelihood there, because it is where people dwell and from which they were created, and because the angels are with them on earth. Thus, the reason for raising our hands toward heaven is not what he described. Rather, Allah Most High commanded us to raise our hands, directing ourselves toward Him by raising them toward the Throne upon which He is established.”’”

Qādī Abū Bakr al-Bāqillānī said in his book al-Tamhīd and in al-Ibāna: “If someone asks: ‘Do you then say that He is everywhere?’