Encompassing of essence, nearness of essence, accompaniment of essence
These relationships are affirmed of the divine essence.
Encompassing of knowledge, nearness of knowledge, accompaniment of knowledge
They are also affirmed with respect to Allah’s knowledge and attributes.
The wording of encompassing concerns Allah Himself, and the pronoun “He” returns to the divine essence. These expressions are not reducible to bodily containment, nor are their affirmed meanings simply negated.