Bismillah, Praise be to Allah, the Lord of the worlds, to Him belong the endowments and the befitting perfections and commendations. I ask Allah to raise the rank of Prophet Muhammad, sallallahu ^alayhi wa sallam, and to protect his nation from that which he fears for it, Thereafter:
Allah, ta^ala, exists without a place is the belief and the creed of the Messenger of Allah, sallallahu ^alayhi wa sallam, the Companions and the True Salaf and Khalaf, those who graciously followed them, and it shall be until the Day of Judgment. The proof of this precious statement is what Allah said in the Qur'an, in Surat ash-Shura, ayah 11 which means: "There is nothing like Him and He has the attribute of Hearing and Seeing." This ayah absolutely and totally clears Allah of resembling the creation. It comprises that Allah, ta^ala, is different from the creations in the Self, Attributes, and Doings. Hence, it shows that Allah, ta^ala, exists without a place, because the one who exists in a place would, by nature, be composed of atoms, i.e., he would be a body, occupying a space, and Allah, ta^ala, is clear of occupying spaces.
Imam Abu Mansur al-Baghdadiyy said in his book, Al-Farqu Bayn alFiraq page 333:
قال الإمام أبو منصور البغدادي (429 هـ) في الفرق بين الفرق صفحة 333: "وأجمعوا (أهل السنة) على أن الله لا يحويه مكان ولا يجري عليه زمان. وقد قال الامام علي رضي الله عنه (كان- الله- ولا مكان، وهو الان على ما -عليه- كان اهـ. أي بلا مكان. وقال: "إن الله تعالى خلق العرش إظهارًا لقدرته لا مكانا لذاته"
Which means: "They (AhluSunnah) unanimously agreed that Allah is not contained in a place and that time does not lapse on Him. Contrary to what the Hishamiyah and Karramiyah (Groups that liken Allah to the creations) claimed that Allah is touching (or sitting on) the throne. Imam Aliy said: "Allah existed eternally and there was no place & He now is as He was; without a place. "He created the Arsh indicating His power, not to sit on it".
Allah is not a body. He is not in a place is the belief of Shafi^iy, Malik, Ahmad & Abu Hanifah.
al-Bayadi reported the same belief from Imam Abu Hanfiah as quoted below:
Imam Abu Hanifah, who is one of the authorities of as-Salaf, said in his book Al-Fiqh alAbsat: "Allah existed eternally and there was no place. He existed before creating the creation. He existed, and there was no place, creation, or thing; and He is the Creator of everything."
And Allah knows best.