وإذا لم يكن في مكان لم يكن في جهة لا علو ولا سفل ولا غيرهما
If He is not in a place, He is not located in a bodily direction—neither above nor below nor elsewhere.
Directions such as above, below, right and left ordinarily express spatial relations between bodies, using a position, reference point or orientation.
To situate God within these directions as one material object among others would place the divine essence in a framework of bodily location. In this passage, denial of direction is tied to the denial of corporeal situatedness.
Terms of exaltedness in scriptural language require separate interpretation; they do not automatically establish measurable height, distance or bodily containment. The distinction is between textual meaning and assumptions imported from physical geometry.