and whoever claims that Allah has limbs like the limbs of created beings is a disbeliever in Allah; so do not accept his testimony and do not eat from his slaughter. Exalted is Allah above that which the anthropomorphists (al-mushabbihun) describe Him with regarding the attributes of created beings. For the Face of Allah is His prophets and His vicegerents (awliya’), and His saying: 'I created with My hands; have you become arrogant?'—the hand means power (al-qudrah), just like His saying: 'And He aided you [ayyadakum] with His victory'"... to the end of the narration.

And al-Makzun, Allah sanctified his secret, said:

“And I directed my face, in my orientation, toward her face;

So from whichever direction I face her, she is my prayer direction [qiblah].”

The Allamah said in the commentary: "Her face means her Essence (dhātuhā), and it is the inward prayer direction (al-qiblah al-bātinah)."And it came in The Egyptian Treatise (al-Miṣriyyah) concerning the meaning of His, the Exalted's, saying: {Rather, both His hands are extended,} ¹