Ibn Fūrak said in a work he composed on the fundamentals of religion:

If the Jahmiyyah ask for evidence that the Eternal One is All-Hearing and All-Seeing, they are told: We agree that He is living and that He cannot be subject to impairments. A living being who is not afflicted with impairments preventing him from perceiving audible and visible things must hear and see.

If you ask, “Where is He?” our answer is: “He is in heaven,” just as He has informed us about Himself in revelation, saying—exalted is He who speaks:

“Do you feel secure from Him who is in heaven?”

This is also indicated by Muslims raising their hands toward Him in supplication. Were you to ask any of them, young or old, “Where is Allah?” they would say, “He is in heaven,” and would not object to the question being phrased with “where.” For the Prophet, peace and blessings be upon him, asked the slave woman who was presented for emancipation, “Where is Allah?” She replied, “In heaven,” gesturing upward. The Prophet, peace and blessings be upon him, said, “Free her, for she is a believer.”

Had this been an objectionable statement, he would not have judged her to be a believer and would have reproved her for it. What this means is that He is above heaven, because “in” means “above.” Allah Most High says:

“So travel freely in the land,”

meaning upon it.

He said:

If you ask, “How is He?” we tell you: “How” is a question about His attributes. He possesses the most exalted attributes. He is the All-Knowing, who possesses knowledge, and the All-Powerful