The answer is that Allah, the Exalted, mentioned two types of ma’iyyah (accompaniment) in His Book: general and specific.
The first type is in His saying: “And He is with you wherever you are” [Al-Hadid: 4].
The second type is in His saying: “Do not grieve; indeed Allah is with us” [At-Tawbah: 40], “Indeed, I am with you both; I hear and I see” [Taha: 46], and similar verses.
The position of Ahlus-Sunnah (the people of the Sunnah) on this matter is that Allah, the Exalted, is described with ma’iyyah in a manner befitting His Majesty, while affirming His being above His Throne and His exaltedness above all His creation, and negating any mixing with His creation. He is exalted in His nearness and near in His exaltedness. Thus, describing Him with ma’iyyah does not contradict describing Him with exaltedness in a manner befitting Him, without resembling His creation in any of His attributes.
When the Jahmiyyah and Mu’tazilah used the verses of ma’iyyah to deny the exaltedness and claimed that He is everywhere, the Salaf (righteous predecessors) refuted them and said: This ma’iyyah implies His knowledge of the conditions of His servants and His awareness of them while He is above the Throne. Therefore, the verses of general ma’iyyah begin and end with knowledge, to alert His servants that His intention in informing them of ma’iyyah is to make them aware that He knows their conditions and is aware of them. Hence, most of the Salaf interpreted the verses of ma’iyyah as referring to knowledge.
Some scholars have reported the consensus of Ahlus-Sunnah on interpreting the verses of ma’iyyah as referring to knowledge and refuting the opinion of the Jahmiyyah and Mu’tazilah in interpreting them as meaning He is everywhere, and their denial of exaltedness and being above the Throne. May Allah fight them, how they are deluded! Thus, you learn that interpreting ma’iyyah as knowledge is not the opinion of Shaykh Taqi ad-Din alone, but it is the opinion of Ahlus-Sunnah. He mentioned in Al-Wasitiyyah that it is obligatory to believe that describing Allah with exaltedness and ma’iyyah is true in its reality and does not need distortion, but it should be protected from false assumptions. He meant that it is obligatory to affirm ma’iyyah and exaltedness above the Throne in a manner befitting Allah, without resembling His creation.
Al-Hafidh Ibn Kathir said in his interpretation of the verse: “There is no private conversation of three but that He is the fourth of them” [Al-Mujadilah: 7], what he said: “Therefore, more than one has reported the consensus that the meaning of this verse is the ma’iyyah of His knowledge, and there is no doubt in intending that.” This does not contradict interpreting ma’iyyah as knowledge because that is its implication and necessity. It is true, and its implication is Allah’s knowledge of the conditions of His servants and His awareness of them. As for its manner, only Allah knows it, like all other attributes. The people of the Sunnah believe in Allah’s names and attributes and know their meanings, but they do not know their manner. Only He knows the manner of His attributes, just as only He knows the manner of His essence. Exalted and sanctified is He above what the deniers and likeners say, greatly exalted. Therefore, Imam Malik and others from Ahlus-Sunnah said: “The meaning of istiwa (rising) is known, and its manner is unknown, and believing in it is obligatory.”
And this is said about all other attributes. And Allah knows best.
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