Almighty Allah is on the throne above the seven heavens. Allah(s.w.t) says,
اَلرَّحۡمٰنُ عَلَی الۡعَرۡشِ اسۡتَوٰی
“the Most Compassionate, ˹Who is˺ established on the Throne.”
He ascended the Throne in a manner truly consistent with the Being of Allah; Ascension to His Throne cannot be altered or fixed in any imaginary shape, nor can it be compared to any creation.
Therefore, you can never say that Allah is omnipresent. Because being in the highest is an admirable attribute of Allah the Great. And that is why we say in Sajdah, ‘My Lord is the Most High’. The Imams have agreed that God Almighty does not descend to the earth. They also agreed that whoever holds the belief that Allah enters into any of His creations falls into disbelief.
One may ask, then what is the meaning of the following verse?
وَهُوَ مَعَكُمۡ أَيۡنَ مَا كُنتُمۡۚ وَٱللَّهُ بِمَا تَعۡمَلُونَ بَصِيرٞ
“And He is with you wherever you are.”
In reply, we will say that being here with everyone means the knowledge and power of Allah. Because His holy being is on the highest throne; But His wisdom and power are with all. Nothing is beyond His power and knowledge.
He is the Creator, above creation. Yet He is close to the servant. His knowledge and vision are everywhere. In the heart of the believer is his Zikr or remembrance.