Question 512: What is the ruling on saying that Allaah (Glorified be He) exists everywhere?
Answer: Saying that Allaah exists in all places is the saying of the atheist Al-Hulooliyyah (a Sufi sect that believes in indwelling). The foregoing is a false saying and it is tantamount to Kufr (disbelief) in Allaah (Glorified and Exalted be He). This is because Allaah (Glorified and Exalted be He) is above His heavens rising over the (Mighty) Throne (in a manner that suits His Majesty). He (Exalted be He) is too exalted for indwelling in any of His Creatures. He is free of all wants and needs, while all His Creatures stand in need of Him. He (Exalted be He) says... read more here.