[al-Wāqi‘ah 83–85]
Had He meant the nearness of His Essence, He would not have confined it to this circumstance, nor would He have said, “But you do not see (85)” [al-Wāqi‘ah 85]. This is said only when someone is present who could be seen under certain circumstances, but whom we do not see. Yet no one—neither angels nor human beings—sees the Lord, blessed and exalted is He, in this circumstance.
Furthermore, He says, “And We are nearer to him than you are” [al-Wāqi‘ah 85]. He thus speaks of those who are nearer to the dying person than the people present with him at that moment. If the Essence of the Lord, glorified and exalted is He, is said to be everywhere, or near every existing thing, then this would not be confined to this particular time, place, and set of circumstances. He would therefore not be nearer to anything than anything else is.
Nor can what is meant be the Lord’s special nearness, as in His words, “And when My servants ask you concerning Me, indeed I am near” [al-Baqarah 186]. For that is only