Sayyiduna Abu Hurairah (may Allah be pleased with him) narrates this statement of the Prophet (peace and blessings of Allah be upon him): "Our Lord descends every night to the lowest heaven when the last third of the night remains. He says: Who is there to supplicate to Me so that I may answer his supplication? Who is there to ask of Me so that I may grant him? Who is there to seek forgiveness from Me so that I may forgive him?"

(Imam Ibn Hibban, may Allah have mercy on him, says:) The manner of Allah Almighty's attributes cannot be described, nor can they be compared to the attributes of the creation. In this way, Allah Almighty speaks without any instrument such as teeth, tongue, or lips. Likewise, our Lord is exalted and above such things, so it is not permissible to compare His speech to our speech, because the speech of the creation only exists with the help of instruments. And Allah Almighty speaks however He wills without any instrument. In this way, He descends however He wills without any instrument. He does not move, nor does He transfer from one place to another. The same is the case with His hearing and sight, so it is not permissible to say that Allah Almighty sees in the same way as we see with the pupil of the eye, with its blackness and whiteness. Rather, Allah Almighty sees however He wills without any instrument. And He hears without ears, holes, or eardrums. Rather, He hears however He wills without any instrument, and in this way, He descends however He wills without any instrument. His descent cannot be compared to the descent of the creation. Just as the manner of people coming down can be described, our Lord is pure and exalted above that His attributes be likened to any of the attributes of the creation.