And the word rendered “their necks inclined” is the plural of aswar (one whose neck is inclined). The bearers of the Throne are likewise described as sūr (with their necks inclined). Anyone carrying something heavy on his upper back or shoulder cannot help inclining his neck.
In the Gospel, the Messiah, peace be upon him, is reported to have said:
“Do not swear by heaven, for it is Allah’s Footstool.”
He also said to the disciples:
“If you forgive people, then your Father—who is in heaven—will forgive you all. Look at the birds of heaven: they neither sow nor reap nor gather into al-ahwā’, yet your Father who is in heaven provides for them. Are you not better than they?”
There are many such supporting passages; citing them would greatly lengthen this book.
Ibn Qutaybah said:
As for the statement of the Exalted:
“It is He who is God in heaven and God on earth,”
there is nothing in this indicating that He dwells within them. Rather, He means that He is the God of heaven and its inhabitants, and the God of earth and its inhabitants.
A comparable expression is your saying, “He is governor in Khurāsān and governor in Egypt.” His authority extends over both, although he resides in one of them or elsewhere. This is clear and unmistakable.
If someone asks us, “How does He, Majestic and Mighty, descend?” we reply: We pronounce no judgment about His descent. Rather, we explain what descent is like in our case and the meanings this word can bear in the language. Allah knows best what He intended.