If someone asks you, "Where is Allah?"
Say, "Allah is above the heavens, over His Throne. The proof is:

"Do you feel secure that He Who is above the heavens will not cause the earth to sink with you & then it should quake?" (Al Mulk)

"The Most Merciful (Allah) rose over the Throne." (Ta ha)

"Our Lord, may He be blessed & exalted, descends every night to the lowest heaven when the last third of the night remains, saying, 'Who is invoking Me that I may respond to him? Who asks of Me that I may give him? Who seeks My Forgiveness that I may forgive him?'" (Agreed upon)

The word "descend" here can only come from one who is above.

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