First of all, we would like to stress the fact that, every committed Muslim should have a firm belief that Allah Almighty is UNIQUE in everything. There is no resemblance between Allah, the Creator and His creation. Referring to this, Allah Almighty says: “Naught is as His likeness; and He is the Hearer, the Seer.” (Ash-Shura: 11)
Also, one should be aware of the perverted ideas promoted by non-Muslims in this regard. In addition, every Muslim has to be aware of the snares of the Satan, and to avoid any wishful thinking concerning such issues that do more harm to the minds of Muslims than benefiting them.
Dr. Muzammil Siddiqi, former president of the Islamic Society of North America (ISNA), states the following: “Allah, Glorified be He, is not something abstract. The Qur’an describes Him as a Personal Being with face, eyes, hands. He sees, hears, speaks, sits on the throne, likes and dislikes, loves and hates, certain things please Him and certain things displease Him and make Him angry. All these descriptions are in the Qur’an. Thus Allah certainly has an image or Surah.
We, Muslims, believe in and accept all that Allah has told us about Himself. But we do not say “how”.
In Islamic theology this is called ‘Bila Kayf’ or ‘without how.’ Thus, we accept that Allah has face, hands and eyes, but we do not make a picture or an image of them. Allah Almigty says:”“Naught is as His likeness; and He is the Hearer, the Seer.” (Ash-Shura: 11). He Almighty also says: “There is none equal to Him.” (Al-Ikhlas :4)
It is acceptable in Islam to say that Allah is above or to raise one’s head or hands towards the heaven to pray to Allah. The Prophet, peace and blessings be upon him, went to the heavens in his Mi`raj and there Allah spoke to him. The “above” signifies the greatness, honor and glory of Allah. However Allah is not limited and confined to any particular place. His knowledge encompasses everything.
The Qur’an also tells us that He is very close to us. Allah Almighty also says: “…and He is with you wheresoever ye may be. And Allah is Seer of what ye do.” (Al-Hadid: 4)”
Moreover, Dr. `Abdur-Raziq Muhammad Fadl at Al-Azhar University, adds:
“There are limits to what our mortal minds can grasp, in the sense that we will surely go astray if we give free rein to our thinking about Allah. A Muslim has to keep in mind that what applies to Allah do not apply to His Creatures. Allah Almighty says, “Vision comprehendeth Him not, but He comprehendeth (all) vision. He is the Subtle, the Aware.” (Al-An`aam: 102)
Elaborating more on this, Sheikh Muhammad Saleh Al-Munajjid, the well known Saudi Islamic lecturer and author, states:
“The people of Ahl As-Sunnah Wal Jama`ah believe that Allah is exalted above His creation. This is based on the evidence from the Qur’an, Sunnah, consensus of the scholars, common sense and man’s innate instinct or Fitrah
The Qur’an:
The Qur`an describes the “exaltedness” or “highness” of Allah in different ways, as His being High and Above, and by describing how things come down from Him, and go up to Him, and by stating that He is above heaven. For example, Allah Almighty says: “. . .and He is the Most High, the Most Great.” (Al-Baqarah : 255)
He Almighty also says: “Glorify the Name of your Lord, the Most High.” (Al-A’la:1)
The Sunnah:
Many authentic reports state that the Prophet, peace and blessings be upon him, used to say “Subhana Rabbi Al-A’la or “Glory be to my Lord Most High” in sujood, and in some Hadiths he is reported to have said “By Allah Who is above the Throne.”

Among his deeds is the gesture of pointing up with his finger, when addressing the people in the greatest gathering, on the Day of ‘Arafah during his Farewell Pilgrimage. He asked the people, “Have I conveyed the message?” and they said, “Yes, you have.” He asked again, “Have I conveyed the message?” and they said, “Yes, you have “. He asked a third time, have I conveyed the message?” and they said “Yes, you have!” Each time, he said: “O Allah, bear witness!”. He said so while pointing up to the sky and then at the people.
The Prophet also used to raise his hands towards heaven when he made Du`a, as it’s reported in tens of Hadiths. This also confirms the fact that Allah is Exalted and High.
An example of an approval of the Prophet, peace and blessings be upon Him, which indicates that Allah is Exalted and High is the Hadith concerning the young slave girl, to whom the Prophet, peace and blessings be upon Him, said: “Where is Allah?” She said: “In heaven” He asked, “Who am I?” She said, “The Messenger of Allah.” So he said to her master: “Set her free, for she is a believer.” This young girl, though uneducated and a slave, knew that her Lord is above heaven.
Common Sense:
Highness is a quality which is associated in people’s minds with perfection. If this is the case, then it should be attributed to Allah because every absolute perfection should be attributed to Him.”
The above quotation is excerpted with slight modifications from www.Islam-qa.com
Finally, it’s clear that Allah Almighty is Omnipresent, though our mortal minds fall short to grasp His Divine Presence. But we have to bear in mind that He is the Creator of physical space and time, He is All-Knowing of every single millimeter in the entire universe.