Ibn 'Uthaymeen (rahimahullaah)
was asked about what one should say when asked "Where is
Allaah?"
The Noble Shaikh was asked: Concerning the statement of some of the
people when they are asked, "Where is Allaah?", they reply,
"Allaah is present everywhere." Or they say, "He is present."
Is this type of reply correct in this general unrestricted sense?
Answer: This answer is false and it is not correct unrestrictedly
or restrictedly. If the person is asked, "Where is Allaah?"
He should say, "Above the heavens", just as the woman answered
the Prophet (Sallallaahu 'alayhi wa sallam) when he asked her, "Where
is Allaah?" She said, "Above the heavens."
In reference to whoever says, "He is present", only, then
this is a type of evading the answer and dodging it. In reference to
whoever says, "Verily, Allaah is everywhere", and he means
that Allaah himself is actually everywhere, then this is disbelief (Kufr),
because it is denying what is proven by the texts. Rather, it is even
denying the recorded evidences, the intellectual evidences and even
the natural nature, that guide us to believe that Allaah, exalted is
He, is High above everything, and that He is above the heavens, and
He has risen over His Throne.
Ash-Shaikh Muhammad ibn Saalih Al-'Uthaymeen
Source: Al-Fataawaa Ash-Shar'iyyah fil-Masaa'il il-'Asriyyah
min Fataawaa 'Ulamaa' il-Baladil-Haraam, pp. 28-29.
Translation: Aqeel Walker