
Muslims unanimously agreed
Raising the hands towards the sky in du^a’ does not imply that Allah resides in that direction

والصَّلَاةُ والسَّلاَمُ عَلَى سَيّدِنَا مُحَمَّدٍ أَشْرَفِ اْلمُرْسَلِيْنَ وَعَلَى آلِهِ وَصَحْبِهِ الطَّيّبِيْنَ الطَّاهِرِيْن
The symbol of guidance, Imam Abu Mansur Al-Maturidiyy (died 333 H), refuted those who likened Allah to creation in his era, affirming the creed of Ahlu s-Sunnah wa l-Jama^ah. He clarified that Allah is free from residing in any place, while explaining that the sky is simply the direction of du^aʾ and not a residence for Allah. Far be it for Allah to be attributed with such a limitation!
Exalted is He! Nothing resembles him". Then he said: “Lifting the hands to the sky is an act of worship. Allah orders His slaves to worship Him with whatever He Wills, and He makes them face to wherever He wills.”
Then he, may Allah have mercy upon him, said: “The ignorant misguided person who thinks that looking towards the sky is because Allah is in that direction is like the one who claims that Allah is in the direction of below since the slave puts his face to the floor during prostration. Also, it is like the one who claims that Allah is in the east and the west since the traveller riding a camel would face each of those directions in his travels for the optional prayer or like the one who claims that Allah is towards the Ka^bah since the one who is on his way to Hajj faces the Ka^bah, Exalted is Allah from being attributed with any of that.”
He mentioned this in the chapter of Tawhid. Al-Maturidiyy, may Allah have mercy upon him, wanted to show the proof that all those claims are invalid.
He also said: “And nothing is described with the physical closeness of distance and space to Allah and Allah is not attributed with physical closeness to anything because that closeness is the realm of limits, volumes, and places; and Allah existed eternally without a place and so His existence never changed, He is exalted from being attributed with time and place”.
The Muslims unanimously agreed that Allah does not need anything because He revealed about Himself in the 68th verse of Surah Yunus:
﴾هُوَ الغَنِيُّ لَهُ مَا فِي السَّمَوَاتِ وَمَا فِي الأَرْضِ﴿
Which means: Allah is the one who needs none and He is the owner of everything in the heavens and in the earth.
Therefore, everything in the heavens and the earth is owned by Allah, Allah is the owner of the universe and He, the Exalted, is
﴾بَدِيعُ السَّمَوَاتِ وَالأَرضِ﴿
Which means: the creator of the heavens and the earth without a prior example therefore had Allah been in them or in one of them then He, the Exalted, would have been owned and Allah, is, the owner of everything and He is not owned, glorified is He.
Hence, all that shows that Allah is free from being attributed with residing in a place or a direction or dwelling because all of that is owned by Allah the Exalted.
This is the unanimous agreement of the salaf just as the Imam At-Tahawiyy (Died 321 H) said praising Allah the Exalted: “Allah is exalted from being attributed with limits, endings, sides, large and small organs; the six directions do not surround him like the creations are”.
And Allah knows best.