rather, the word “with,” as generally used in the Quran, does not indicate this, whether in reference to Allah Most High or to a created being; it indicates only association and companionship.
The Prophet (may Allah bless him and grant him peace) said:
“O Allah, You are the Companion on the journey.”
For one thing to be associated with another or to accompany it does not preclude its being above it, nor does it require its essence to be mixed and intermingled with the other’s. If the word “with” does not indicate intermingling or mixing anywhere in the Quran, it follows that this is not what the word signifies. Rather, in whatever sense one thing is said to be with another, this does not preclude its being above it, nor does it require its being beneath it. If the verses do not conflict, they cannot serve as counterevidence.
As for the words of Allah Most High:
“And We are closer to him than his jugular vein.” (16)
Here too, there is no conflict between His being above creation and His nearness, if Allah—glorified and exalted be He—is the one meant in this verse. But if the angels are meant by it, the objection is removed in every respect. We have discussed His nearness in our response to the Egyptian questions