The Shaykh’s remarks on those who deny the exaltation of Allah (Glorified and Exalted is He) so that they do not assign a place to Allah.

The Shaykh : This resembles many of the issues related to creed, and this is what we have benefited from the words of Shaykh al-Islam Ibn Taymiyyah (may Allah have mercy on him) when he discusses the scholars of kalam and the scholars of figurative interpretation who denied some of the divine attributes, including the rising of Allah (Blessed and Exalted is He) above His Throne and His exaltation above His creation. The deniers of the divine attributes, or at least the interpreters, say that Allah (Mighty and Majestic) is not in a place and that Allah (Mighty and Majestic) has no direction. Ibn Taymiyyah says in his discussion of these people: We do not say that Allah has a place or a direction, just as we do not deny a place or a direction for Him. Rather, we look at the one who denies and the one who affirms, and we look at what each of them means when he affirms a place or a direction, or what he means when he denies a place or a direction. If what he means is in accordance with the Book and the Sunnah, we accept his meaning and reject his wording, because the wording was not transmitted. So if someone says that Allah (Mighty and Majestic) has no direction, if he means that He has no direction from the six directions absolutely, as is the nature of a human being who must be in a direction, then this may be said, except if he denies that Allah (Mighty and Majestic) is in the direction of exaltation. In that case, we say to him: You have invalidated the truth, because you have denied what the texts of the Book and the Sunnah have transmitted in a mass-transmitted manner to affirm, which is the rising of Allah (Mighty and Majestic) above His Throne and His exaltation above His creation. And if you mean by the denial that Allah is in need of a direction and a place, we are with you, because Allah is the One who is free of need from all the worlds. But this does not mean that He does not have the attribute of exaltation. So a word is sometimes said with a correct meaning, and sometimes with an incorrect meaning.
So now, those who criticize us and say that you are dividing, we ask them: What are we dividing between? We are callers to the Book and the Sunnah and upon the methodology of the righteous Salaf. So are you with us? If he says, “I am with you,” then we have not divided. And if he says, “No, I am not with you,” then you have divided from us. This is the answer to what you asked earlier. Yes.