What is the ruling on the the statement: "The loftiest idea is God"?

The context of the phrase must be known to accurately judge it. The phrase could bear a correct meaning, which is that the highest thought a servant can entertain is the thought of Allah Almighty, by contemplating His names and attributes. This is because such contemplation increases faith, and it is the most worthy subject for a believer to ponder. If the writer intended another meaning, it must be clarified in order to judge it.