Is the top of a mountain closer to Allah than its base, given the belief that Allah is above the heavens, upon the Throne? And is the statement of Ad-Darimi, and the questioner's assertion that he does not adopt it so as not to liken Allah to His creation, correct or incorrect?

Imam Al-Darimi elucidates the methodology of Ahlus-Sunnah (definition) regarding Allah's transcendence above His creation in His essence. He refutes the Jahmiyyah who claim that Allah is everywhere, clarifying that whatever is closer to the heaven is closer to Allah, and that Allah's closeness to all His creation is one and the same. He emphasizes this meaning with Allah's saying: "Indeed, those who are with your Lord are not too proud to worship Him, but they glorify Him and prostrate before Him" (Quran 7:206), likening it to the closeness of the bearers of the Throne to Allah. Sheikh al-Islam Ibn Taymiyyah adds that Ahlus-Sunnah affirm that Allah is above the Throne, and that the bearers of the Throne and the angels of the highest heaven are closer to Him. He also states that the Prophet's (peace be upon him) ascension (Mi'raj) increased his closeness to his Lord, and that the spirit of the worshipper draws closer to Allah in prostration. Accordingly, the statement that the top of a mountain or a minaret is closer to Allah than its base aligns with the principle of the varying closeness of creation to Allah according to their proximity to the direction of loftiness.