The Symbol Of Guidance Abū Mansūr Al-Māturīdiyy said: “Lifting the hands to the sky is an act of worship. Allāh orders His slaves to worship Him with whatever He wills and He makes them face to wherever He wills.
The symbol of guidance ,the Imām Abū Mansūr Al-Māturīdiyy (Died 333 H) in his refutation of those who resemble God to the creation who lived during his time and in showing the truthfulness of the creed of Ahlus-sunnah Wal Jamā^ah about clearing Allāh from residing in a place and that the sky is the direction of the du^aa’ and it is not a residence for Allāh. Far be it from Allāh to be attributed with that! Exalted is He! Nothing resembles him, said: “Lifting the hands to the sky is an act of worship. Allāh orders His slaves to worship Him with whatever He wills and He makes them face to wherever He wills.”
Then he, may Allāh mercy upon him, said: “The ignorant misguided person who thinks that looking towards the sky is because Allāh is in that direction is like the one who claims that Allāh is in the direction of below since the slave puts his face to the floor during prostration. Also, it is like the one who claims that Allāh is in the east and the west since the traveler riding a camel would face each of those directions in his travels for the optional prayer or like the one who claims that Allāh is towards the Ka^bah since the one who is on his way to Hajj faces the Ka^bah, Exalted is Allāh from being attributed with any of that.” He mentioned this in the chapter of Tawheed. Al-Māturīdiyy, may Allāh have mercy upon him, wanted to show the proof that all those claims are invalid.
He also said: “And nothing is described with the physical closeness of distance and space to Allāh and Allāh is not attributed with physical closeness to anything because that closeness is the realm of limits, volumes, and places; and Allāh existed eternally without a place and so His existence never changed, He is exalted from being attributed with time and place.
The muslims unanimously agreed that Allāh does not need anything because He revealed about Himself in the 68th verse of Surah Yūnus
هُوَ الغَنِيُّ لَهُ مَا فِي السَّمَوَاتِ وَمَا فِي الأَرْضِ
Which means Allāh is the one who needs none and He is the owner of everything in the heavens and in the earth.
Therefore everything in the heavens and the earth is owned by Allāh, Allāh is the owner of the universe and He, The Exalted, is
بَدِيعُ السَّمَوَاتِ وَالأَرضِ
Which means the creator of the heavens and the earth without a prior example therefore had Allāh been in them or in one of them then He, The Exalted, would have been owned and Allāh in reality is the owner of everything and He is not owned, glorified is He.
Hence, all of that shows that Allāh is free from being attributed with residing in a place or a direction or dwelling because all of that is owned by Allāh The Exalted.
This is the unanimous agreement of the salaf just as The Imām At–tahāwiyy (Died 321 H) said praising Allāh The Exalted: Allāh is exalted from being attributed with limits, endings, sides, large and small organs; the six directions do not surround him like the creations are.