Another oft-repeated argument of the Pseudo-salafis:
Whenever something overwhelming befalls a person, and he turns to Allah for help, he looks towards heaven, not in any other direction. But it is strange that those who deny that Allah is above His creation still raise their hands in supplication to no other direction than towards heaven.
Source: Muhammad Saalih Al-Munajjid – Islamqa
Shaykh al-Islam Imam al-Nawawi says:
For when [those who maintain the uniqueness of Allāh (muwahhidūn)] supplicate [the Transcendent God], they turn [their attention, or their hands] to the sky just as when they pray [the ritual prayer] they face the Ka‘bah; yet, that does not mean that Allāh is located in the sky just as it does not mean that He is located in the direction of the Ka‘bah. Rather, they turn [their attention, or their hands] to the sky because the sky is the prescribed direction of orientation (al-Qiblah), just as the Ka‘bah is the prescribed direction of orientation (al-Qiblah) for the ritual prayer (al-Salāh).
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Similarly Imam Al-Qurtubi says:
ووصفه بالعلوّ والعظمة لا بالأماكن والجهات والحدود لأنها صفات الأجسام. وإنما ترفع الأيدي بالدعاء إلى السماء لأن السماء مهبط الوحي، ومنزل القطر، ومحل القُدس، ومعدن المطهرين من الملائكة، وإليها ترفع أعمال العباد، وفوقها عرشه وجنته؛ كما جعل الله الكعبة قِبلةً للدعاء والصلاة، ولأنه خلق الأمكنة وهو غير محتاج إليها، وكان في أزله قبل خلق المكان والزمان ولا مكان له ولا زمان. وهو الآن على ما عليه كان.
The descriptions of aboveness (‘uluw) and grandeur are not in the sense of a place, direction of limits as these are the qualities of bodies. During supplication the hands are only raised towards the heavens because this is the place from where revelation descends and rain falls, the place of purity where the pure Angels reside, and the deeds of creation are raised towards it, and over the heaven is His ‘Arsh and Paradise – just like Allah has made the Ka’bah the direction (qibla) for supplication and prayer. This is because Allah has created place and He is not in need of place Himself, He was in His beginning-less eternality before creating space and time, when there was no place or time, and He is now as He was.