The Answer to Their Second Doubt, Which Is Their Argument Based on the Saying of Allah the Exalted: "And He is Allah in the heavens and on the earth; He knows what you conceal and what you declare."

The Shaykh : These Jahmiyyah, who deny the exaltation of Allah and claim that Allah is in every place by His essence, also argued with the saying of Allah the Exalted: They said: - alas - This is also part of their likening [Allah to creation] and their confusing the truth with falsehood.
The meaning of the verse is: And He is the God in the heavens and on the earth. This is because, according to the stronger position, which is without doubt, the Name of Majesty is derived and is not a fixed name. It is derived from al-uluhiyyah (divinity) and is a *fa'il* (active participle) meaning *maf'ul* (passive participle). The original form of Allah is al-Ilah, but the hamzah was deleted for ease of pronunciation due to frequent usage.
Accordingly, His saying "in the heavens" is connected to the Name of Majesty, and "on the earth" is conjoined to it, so it is connected to it in meaning. Thus, "And He is Allah" means He is the One worshipped in the heavens and on the earth.
Some scholars said: You pause and say "And He is Allah in the heavens," then you resume and say "and on the earth He knows what you conceal and what you declare." In this case, his saying "on the earth" is connected to his saying: The meaning of the verse would be that Allah being in the heavens does not prevent Him from knowing what you conceal and what you declare on the earth.