From Excess in Religion: The Question Concerning the Descent of Allah to the Lowest Heaven in the Last Third of the Night, Given the Difference in Time from Place to Place, and the Muslim’s Position Regarding This

The Shaykh : Now, one form of excess is when some people, after they have believed, affirmed, and submitted to the fact that Allah descends to the lowest heaven when the last third of the night remains, as established by numerous hadiths that some scholars have classified as mutawatir (mass-transmitted) .
Rise up, my brother, in the last third of the night, and supplicate to Allah, especially during prostration, for the closest a servant is to his Lord is when he is in prostration.
Some people say: “Well, the last third of the night is here in the Kingdom, but what about in Africa, especially West Africa? Are they in the last third of the night? No, the dawn breaks for us, but their last third of the night has not yet arrived. So, if the dawn breaks for us, the time for the Divine Descent ends, but what about the people of the Maghrib? How can He be descending for them?”
Our answer to this is to say: Leave this calculation alone, for there is nothing like Allah. Is the descent of Allah to the lowest heaven like our descent to the second floor?
"The Adhan"

The Shaykh : Allah is the Greatest, Allah is the Greatest. Responding to the mu'adhdhin (the one who calls to prayer) is a recommended practice (sunnah). You should say what the mu'adhdhin says, except for two phrases: “Hayya ‘ala al-salah” (Come to prayer) and “Hayya ‘ala al-falah” (Come to success). For these, you say: “La hawla wa la quwwata illa billah” (There is no power and no strength except with Allah). Even in the Fajr adhan, when he says “Al-salah khayrun min al-nawm” (Prayer is better than sleep), you say “Al-salah khayrun min al-nawm.” Then, you send blessings upon the Prophet (peace and blessings be upon him) and say: “O Allah, Lord of this perfect call and the established prayer, grant Muhammad the intercession and the high rank, and raise him to the praised position which You have promised him, for You do not break Your promise.” Then, you supplicate to Allah with whatever you wish, for it has been reported from the Messenger of Allah (peace and blessings be upon him) that supplication between the adhan and the iqamah is not rejected.
We are speaking about deepening one’s understanding and excess. If someone says: “Allah descends to the lowest heaven in the last third of the night, and the last third of the night moves from one continent to another, so how is the situation?”
We say: First, what is this question of yours? It is a religious innovation (bid'ah), an innovation and an excess. Everyone who asks about the modality (kayfiyyah) of the attributes of Allah is an innovator and one who goes to excess.
Second: There is nothing like Allah. The descent of Allah, Mighty and Majestic, to the lowest heaven is not like the descent of a human being from the roof to the second floor. Rather, it is a descent befitting His Majesty and His Greatness. We do not ask how it is, nor do we liken it to creation, for Allah says: , and He, Mighty and Majestic, says: , and He says: , and He says: .
So, what is our duty regarding the verses of attributes and the hadiths of attributes? Pay attention to this question: What is our duty? Our duty is to follow the path of our predecessors, the Companions and those who followed them in excellence. We pass over them as they came, without asking how, just as this phrase was mass-transmitted from the Salaf. We pass over them as they came, meaning without asking how, or with meaning? Yes?
The student: With meaning.

The Shaykh : With meaning, and without asking how?
The student: With meaning.

The Shaykh : With meaning, without asking how, meaning we do not ask how, and without likening it to creation? Do we not liken it?
The student: We do not liken it.

The Shaykh : We do not liken it, we do not liken it, for Allah says: . So, we pass over them as words with a meaningful signification, and we believe in the meaning they indicate. But it is obligatory to disavow likening it to creation, and to disavow asking how it is, and in this way we are safe.
If we were to say regarding the saying of the Messenger (peace and blessings be upon him): , meaning “His command descends,” then Allah will ask us about that on the Day of Resurrection. He will say: “How do you say ‘His command descends’ when My Prophet and Messenger said to you: ? What do you say? Can you answer, or can you not?”
The student: ...

The Shaykh : You cannot. He did not say, “What did you answer so-and-so and so-and-so?” So, you cannot say: “The meaning is that His command descends with Allah, Mighty and Majestic,” for the Messenger (peace and blessings be upon him) conveyed the clear message and said: . Does the command say, “Whoever calls upon Me, I will respond to him”? Answer, everyone!
The student: No, no.

The Shaykh : Does the command say, “Whoever calls upon Me, I will respond to him”? No. And does the command descend to the lowest heaven, or does the command manage affairs from the heavens to the earth? He, Mighty and Majestic, says: .
So, we say: Our Lord, Mighty and Majestic, descends, but we do not ask how this descent is. We do not say it is like our descent from the roof to the second floor, for example. We do not liken it, so we do not say it is like our descent from the roof to the second floor. We do not ask how it is, so we do not determine a specific modality for it, neither with our minds nor with our tongues, for Allah says: . Then, what modality do you determine? What modality do you determine? What do you determine? You cannot. Whatever you determine in your mind or utter with your tongue is a lie regarding the modality of the attributes of Allah.