All praise is due to Allah, and may peace and blessings be upon the Messenger of Allah. To proceed:
Ahl al-Sunnah wa al-Jama'ah are unanimously agreed that Allah, Glorified and Exalted, is above His creation, established over His Throne in a manner befitting His Majesty. He is distinct from His creation; He is not indwelling in any of His creatures, nor is any of His creatures indwelling in Him.
The Throne is the highest of all created things, and nothing is above it except Allah, Glorified and Exalted.
Based on this, everything that is nearer to the Throne and the direction of elevation is physically and spatially closer to Allah. This is one of the necessary implications of affirming Allah's attribute of Highness (ʿUluww), as stated by the leading scholars of Ahl al-Sunnah.
Imam Uthman al-Darimi (may Allah have mercy on him) said:
"Whoever believes that Allah is above His Throne, above His heavens, knows with certainty that the top of a mountain is closer to Allah than its base, and that the seventh heaven is closer to Allah's Throne than the sixth..."
Al-Darimi also narrated the statement of Imam Abdullah ibn al-Mubarak (may Allah have mercy on him):
"The top of a minaret is closer to Allah than its bottom."
He explained that whatever is nearer to the heavens is nearer to Allah from the aspect of elevation.
Likewise, Shaykh al-Islam Ibn Taymiyyah (may Allah have mercy on him) affirmed this meaning, stating that Ahl al-Sunnah believe:
No.
Physical or spatial closeness does not necessarily imply greater virtue or higher rank.
A person may stand on the summit of a mountain while being among those farthest from Allah in terms of faith and deeds, whereas a righteous servant may be in a valley or even deep beneath the earth while being far greater in status before Allah and closer to Him with the special closeness of His love, pleasure, and acceptance.
For this reason, Ahl al-Sunnah distinguish between two kinds of closeness:
Ahl al-Sunnah wa al-Jama'ah unanimously affirm that Allah is above all of His creation, above the Throne, and that whatever is nearer to the direction of elevation and the Throne is physically closer to Allah in terms of location. This follows necessarily from affirming Allah's attribute of Highness. However, this does not mean that a higher physical position makes a person superior or more honored before Allah. True superiority is based upon piety, faith, and righteous deeds.
And Allah knows best.