Allah is above His Mighty Throne, distinct from His creation. However, He is with us through His Knowledge, Hearing, Seeing, and other attributes. This means that while Allah is exalted above the heavens, He is fully aware of and encompasses all that occurs within His creation. As stated in the Qur’an:
“Fear not, indeed, I am with you both; I hear and I see.”
[Surah Ta-Ha:46]