What is the wisdom behind Allah Almighty descending to the lowest heaven while He is near to His servants?

Allah Almighty's descent to the lowest heaven in the last third of the night is a form of His special closeness to His servants, not a general closeness. The attribute of closeness is affirmed for Allah Almighty, and it is a special closeness to the righteous, those who supplicate, the repentant, and the worshippers. Allah Almighty's closeness at this noble time is greater, more glorious, and more beneficial to His servants. Similarly, companionship (ma'iyyah) is of two types: general, which encompasses all creations with His knowledge and power, and special, which includes the believers with victory and support. This also applies to divine closeness.