Affirming the Divine Highness
Abu Hanifah—may Allah have mercy on him—said: “Whoever says, ‘I do not know whether my Lord is in the heaven or on the earth,’ has fallen into disbelief; and the same ruling applies to one who says, ‘He is over the Throne, yet I do not know whether the Throne is in the heaven or on the earth.’ Allah, exalted is He, is invoked from above, not from below, for to deny this is to strip lordship and divinity of one of their essential attributes.
This is corroborated by the hadith: A man came to the Messenger of Allah (peace and blessings be upon him) with a black slave-girl and said, ‘I am under obligation to free a slave; will this girl do?’ The Prophet (peace and blessings be upon him) asked her, ‘Do you believe?’ She replied, ‘Yes.’ He then said, ‘Where is Allah?’ She pointed toward the sky, whereupon he declared, ‘Set her free, for she is a believer.’”