This is why Ibn Arabī said:

“Among His most beautiful names is ‘the Most High.’ Above whom is He high, when there is none but Him? Above what is He high, when He is none other than Himself? His highness is therefore intrinsic to Himself, and, in terms of existence, He is identical with existing things. Thus, the things called ‘originated things’ are themselves high: they are so in their own essence, and they are none other than Him. Al-Kharrāz—who is one of the aspects of the Real and one of His tongues, speaking for himself—said that Allah is known by His bringing opposites together. He is identical with what is manifest, and identical with what is hidden even while He is manifest. There is no one whom you see other than Him, and no one from whom He is hidden other than Himself. He is therefore manifest to Himself and hidden from Himself, and He is the one called Abū Saīd al-Kharrāz.” End of quotation.

His “being with” does not imply mingling or intermixture; nor does the expression “nearness.” Those who uphold indwelling maintain that He is within the jugular vein, just as, according to them, He is within all other entities. All of this is disbelief and ignorance of the Quran.

(Third: the position of those who say, “He is above the Throne, and He is everywhere,” and say, “I affirm both these texts and those; I do not depart from the apparent meaning of any of them.” This is the position of various groups mentioned by al-Asharī in Maqālāt al-Islāmiyyah (Islamic Doctrines). It also appears in the statements of some of the Sālimiyyah and the Sufis. Similar statements occur in the writings of Abū Tālib al-Makkī, Ibn Barrajān, and others, despite the contradictions found in the statements of most of them. Thus, Abū Alī al-Ahwāzī—who wrote Mathālib Ibn Abī Bishr (The Faults of Ibn Abī Bishr) and refuted Abū al-Qāsim ibn Asākir—was himself one of the Sālimiyyah.