Bayhaqi 4655 — Encouragement to pray in the last part of the night

Abu Muhammad Ahmad bin Abdullah al-Muzani (may Allah have mercy on him) says that the coming of Allah Almighty to the lowest heaven is established from the Prophet (peace and blessings be upon him) through authentic ahadith, and in the Qur'an of Allah Almighty there is confirmation of it: "And your Lord comes, and the angels, rank upon rank." [Surah al-Fajr: 22] The two attributes of descending and coming are negated of Allah Almighty in the sense of movement and of transition from one state to another; rather, both are attributes established for Allah without any likening (tashbih). And Allah Almighty is far exalted above what the Mu'attilah and the Mushabbihah say.
Abu Sulayman al-Khattabi (may Allah have mercy on him) says that ahadith like this are denied only by one who measures these matters against what he observes, as things come down from above to below and move from place to place, and these are attributes of bodies. But as for the descent of the One to whom the attributes of bodies cannot apply, no such notions are to be imagined in these meanings; rather, it is news of His power, of His gentleness and compassion towards His servants, of His answering their supplications and of His forgiving them. He does what He wills; no manner is ascribed to His attributes and no quantity to His actions. Glorified is He: "There is nothing like unto Him, and He is the All-Hearing, the All-Seeing." [Surah al-Shura: 11]