How can we reconcile the affirmation that Allah Almighty descends to the lowest heaven every night with the negation of His indwelling and union with creatures, while clarifying the meaning of Al-Uthaymeen’s statement that Allah remains above the Throne when He descends?

Speaking about Allah's attributes is like speaking about His essence. Just as we do not comprehend the modality of His essence, similarly, we do not comprehend the modality of His attributes. His descent (peace be upon Him) is befitting of His majesty, for there is nothing like unto Him. The discourse regarding the attributes is like the discourse regarding the essence, for there is nothing like unto Allah, neither in His essence, nor in His attributes, nor in His actions. The 'istiwa' (Allah's ascending) is known, but its 'kayf' (modality) is unknown, and asking about its modality is an innovation. Knowing the modality of an attribute necessitates knowing the modality of the One described, and how can you ask me to know the modality of His hearing, His seeing, His speech, His ascending, and His descent, while you do not know the modality of His essence? Allah (the Exalted) descends, and the Throne is not empty of Him, just as the servant's spirit remains in their body and does not depart from it during sleep, and the spirit's ascent is beneath the Throne. Similarly, the closest a servant is to their Lord is when they are prostrating, and their spirit is in their body. And Allah hears all sounds and answers those who ask, and no affair distracts Him from another.