Rasulullah SAW said: "When one third of the night remains our Rabb, Most High, Most Exalted, descends to the first sky and announces, "Who is there to beseech Me that I may answer his prayer and who is there to seek forgiveness that I may forgive him. Then He spreads out His hands (of kindness and mercy) and proclaims, "Who will grant a loan to the One who is neither a destitute or an oppressor." (Muslim). Explaining the above narration, Allah Ta'ala is free from bodily form and shape. He is Omnipresent and He is not confined to space. The grand scholars - Hafiz Ibn Hajar RA and Imam Malik RA have stated that "Allah Ta'ala descending to the first sky" signifies His special Mercy through which He accepts du'as and forgives sins. (Lam'aat) As for the loan mentioned in the Hadith, this refers to bodily and financial devotions offered to Allah Ta'ala with the hope of attaining reward. (Mazahir)

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