The sky comes to mind when we say Sama. Sky wraps the whole spherical earth. Sama wraps all around us. Sama has the meaning: height. Arabs call the ceiling as ‘sama’, as well as horse’s back and even grass rising from ground. (Maqayis Al-Luga)
The image above is the Earth’s photograph. All around the Earth is Sama.
“There is nothing like unto Him.” (Ash-Shura / The Consultation 42:11)
“He is the God in the Sama, and the God also on the earth. He is the One Whose all decisions are right and Who knows everything” (Az-Zukhruf/ Gold Adornments 43:84)
“It is He Who created the Samas (skies) and the earth in six days. Then He established His dominance. He knows all that enters the earth and all that comes out of it, and all that comes down from the Sama and all that goes up to it. He is with you wherever you are. Allah sees all that you do. His is the only dominion of the Samas and the earth. All affairs are turned to Him.” (Al-Hadid/ The Iron 57:4-5)
“We have created man, We know what his ownself whispers to him, since We are closer to him than his jugular vein.” (Qaf 50:16)
As Allah is everywhere with His strength and knowledge, He is everywhere in and of Itself. He is closer to us than our jugular vein. Therefore He knows what ourselves whisper to us. Our assigned angels are also close to us. But their closeness is not enough to know what happens inside us. They can only know the words coming out of our mouths and what we do. The Glorified Allah commands:
“There are two registrars [angels], sitting on the right and the left. Man does not utter any word except that with him is an observer [angel] prepared [to record].” (Qaf 50:17-18)
“It is a truth that there are guardians over you. Worthy scribes they are, who know what you all do.” (Al-Infitar/ The Cleaving 82:10-12)
In that case, the phrase of “Allah is in the Sama” is not to locate Him, but to express His supremacy.