So when you read, or hear about one of the Imaams or Scholars attributing al-makaan to Him (Subhaanahu wa Ta’aala), then know that the intended purpose of its meaning is something non-existent. They desired by it to affirm the Attribute of al-‘uluww for Allaah (Subhaanahu wa Ta’aala). And they desired by it to refute the Jahmiyyah and the Mu’attilah who negated from Allaah (Subhaanahu wa Ta’aala) this Attribute. Then they claimed that Allaah was in every place (fee kulli makaan) with the meaning of something existent. In this tripartite poem, an-Nooniyyah (2/446-447), al-‘Allaamah Ibnul-Qayyim stated,
“And Allaah is the greatest, apparent, nothing is above Him;
And the affair of Allaah is the greatest affair.
And Allaah is greater than His Throne, He encompasses the heavens, the earth and the Kursee which possesses pillars.
Likewise, the Kursee has encompassed the seven levels
(of the heavens) and the earths with evidence.
And Allaah is above the Throne and the Kursee;
The thoughts of mankind are not hidden from Him.
Do not contain Him in a place when you say,
“Our Lord is true in every place.”
You have freed Him from His Throne due to your ignorance.
And you have contained Him in another place.
Do not deny His existence by your statement,
“He is not inside us, nor is He outside the universes.”
Allaah is the greatest, He uncovers what you have hidden;
And He is the one who spreads it to those who have eyes.
And Allaah is the greatest, He is free from resemblance (tashbeeh);
And free from likening (tamtheel) and from
Denial (ta’teel) which all amount to disbelief.”
Source: Fundamentals of the Salafee methodology, Imaam Muhammad Naasirud-Deen al-Albaanee, TROID Publications, Second Edition, p.116.