Clarification that the descent of Allah to the lowest heaven occurs while His exaltation above His creation remains, and that He is not compared to His creation, Glorified is He

The Shaykh : However, it remains for us to know that the descent of Allah (Mighty and Majestic) does not imply that He is not exalted above the creation. He descends to the lowest heaven and is exalted above the creation, just as He is near to the servants and exalted above His Throne. The Messenger (peace and blessings be upon him) said: Where is His place? He is above everything. He is with us, and He is above everything. He descends to the lowest heaven and is above everything, above the seven heavens, above the Throne. We say that He descends to the lowest heaven. You might say that this is inconceivable: how can He be above everything while descending to the lowest heaven? We say that this is inconceivable for a created being surrounded by the celestial spheres, but for the Creator who encompasses everything, it is conceivable and transmitted. For Allah is not like anything else. If you try to compare the attributes of Allah with your own attributes, know that you will go astray, either by distortion or by likening Allah to creation. Every person—take this as a rule from us—who wants to compare the attributes of the Creator (Mighty and Majestic) with his own attributes will certainly go astray. How? Either by likening Allah to creation or by distortion. Distortion means distorting the text and denying the attribute. We must say that He descends in truth, as the Creator attributed that to Himself, and the one who knows this is Muhammad (peace and blessings be upon him). But we believe that He remains exalted above everything despite His descent. We do not say that this is contradictory. Why? Because the Creator is not like any of His creations. Now, the author intended the descent. The author did not intend to establish the descent and speak about the descent; rather, he intended to establish what? The exaltation. Because the descent does not occur except from a state of exaltation.
"And likewise the descent of the Lord, Exalted is His Majesty, *** in the middle of the night, and that is the second"