and may begin to think highly of himself, so he says, “Allahu Akbar,” thereby compelling his soul to feel small again. As for the true majesty of Allah, it is indeed “Allahu Akbar.” That is to say, “O soul, even if you have risen high, above you is One who is higher still—Allah.”
When a person descends, however, the very act of going down suggests lowliness and humility, so he says, “Subhan Allah,” declaring Allah far removed from any descent or inferiority, for He is exalted above all things. Yes, it is authentically reported from the Messenger of Allah ﷺ that Allah descends to the lowest heaven, yet this is a descent befitting His majesty and greatness and in no way entails lowness, for “There is nothing like unto Him.”
In sum, it is among the recommended etiquettes taught by the Prophet ﷺ and his Companions that when you ascend you say “Allahu Akbar,” and when you go down into a valley you say “Subhan Allah.” The same rule applies to modern air travel: when the plane climbs you pronounce the takbir, and when it begins its descent toward the airport you pronounce the tasbih, for there is no difference between ascending and descending in the sky or on land. And Allah is the One who grants success.