`Allāmah Sa`aduddīn Taftāzānī [may Allāh have mercy on him] states: "Allāh [exalted is He] is free from being in a place [makān]. Due to this, He is also free from being in a direction [jihat, simt]. Similarly, he is free from being above or below." (Sharh ul-`Aqāid, page-60)

`Allāmah Ibn Nujaym al-Misrī [may Allāh be pleased with him] states: "Whoever holds that Allāh is above or below, shall be ruled a Kāfir [infidel]." (al-Bahr ur-Rā’iq, vol-5, page-203)

If a person uses this term to express the exalted status (of Allāh), he will not be ruled a Kāfir, yet this statement of his will be labelled as incorrect and he shall be prevented from using this term." (Fatāwā Faiz ur-Rasūl, vol-1, page-2)

Sadr ush-Sharī`ah Allāmah Muftī Amjad `Alī `Azamī states: "Allāh [exalted is He] is free from direction, space, time, movement, station, shape, size and all that which is created [hādith]." (Bahār-e-Sharī`at, part-1, page-8)

Trying to prove space [makān] for Allāh is Kufr. (al-Bahr ur-Rā’iq, vol-5, page-203)

To say: “Allāh is above and you are below”, is Kufr. (Bahār-e-Sharī`at, part-9, page-180; Fatāwā Qadhī Khān, vol-4, page-470)

The one who says: “Allāh ta`alā is in the sky”, if his intention was to say that which is outwardly mentioned in the Hadīth narrations, it is not Kufr. If he said it with the intention of space for Allāh, it is Kufr. If he had no intention at all, according to the majority of the jurists [fuqahā], it is Kufr. (al-Bahr ur-Rā’iq, vol-5, page-203; Fatāwā Ridawiyyah, vol-14, page-274)

To say: “There is no place where the self [dhāt] of Allāh is not present”, is a statement of Kufr. (Fatāwā Ridawiyyah, vol-14, page-620, Majma’ ul-Anhar, vol-2, page-505)

The statement: “Allāh ta`alā is watching from the sky or the `Arsh [throne]” is a statement of Kufr. (Fatāwā `Alamgīrī, vol-2, page-257)