How can we reconcile Allah's Transcendence over His creation with the Earth being spherical, such that He is not beneath us relative to the opposite side of the Earth? And does interpreting Allah's Name "Al-Dhahir" (The Manifest) as being above everything mean that His Name "Al-Batin" (The Inner) refers to Him being beneath everything, taking into consideration His encompassing of His creation by Himself?

A Muslim must believe that Allah the Almighty is above His creation, established on His Throne, and that His Throne is above His heavens. He is distinct from His creation, glorified be He, and He is the Most High, the Most Exalted, above all His creatures. This is what is indicated by the texts of the Quran and Sunnah, and the consensus of the Companions and their successors. Allah the Almighty says: "Glorify the name of your Lord, the Most High" (Al-A'la: 1), and He the Almighty says: "They fear their Lord from above them, and they do what they are commanded" (An-Nahl: 50).

As for encompassment (Al-Ihata), Allah encompasses everything in knowledge and power, as Al-Khattabi and Ibn Juzayy stated, and this does not mean that He is beneath His creation and above them.

As for Al-Batin (the Inner/Hidden), its meaning is the Near, as stated in the supplication of the Prophet, peace and blessings be upon him: "You are Al-Zahir (the Outward/Manifest), so nothing is above You, and You are Al-Batin (the Inner/Hidden), so nothing is below You." Its meaning is that He is near to His creation, encompassing them with knowledge. He knows the secret and what is even more hidden, as Allah the Almighty says: "And We are closer to him than his jugular vein" (Qaf: 16). It has also been said that the meaning of Al-Batin is that He is veiled from the sight of His creation, or that He knows what is hidden.

It is not permissible to describe Allah as being beneath us, for lowliness is a نقص (deficiency/imperfection), and Allah is described by transcendence, not lowliness. Allah is described by attributes of perfection, not deficiency. Allah the Almighty is high above His creation in His essence, so nothing is above Him, and He is hidden in His essence, so nothing is below Him. He encompasses everything, and everything is in His grasp.