And this is the eleventh text; this text is a lethal answer to any misconception about this issue, and it is spoken by Jesus the Christ in the Book of Mathew Chapter 23 number 22: And he that shall swear by heaven, sweareth by the throne of God, and by him that sitteth thereon.

So, from what mentioned before: it becames clear that according to texts in the Bible Allah the Almighty is in heaven above his Throne… but I found Allah the Almighty descended from His Throne and appeared to Moses and talked with him face to face on the mountain… this is in the Book of Exodus Chapter 33 numbers 17-23:
17. And the LORD said unto Moses, I will do this thing also that thou hast spoken: for thou hast found grace in my sight, and I know thee by name .18. And he said, I beseech thee, show me thy glory .19. And he said, I will make all my goodness pass before thee, and I will proclaim the name of the LORD before thee; and will be gracious to whom I will be gracious, and will show mercy on whom I will show mercy .20. And he said, Thou canst not see my face: for there shall no man see me, and live .21. And the LORD said, Behold, there is a place by me, and thou shalt stand upon a rock: .22. And it shall come to pass, while my glory passeth by, that I will put thee in a cleft of the rock, and will cover thee with my hand while I pass by: .23. And I will take away mine hand, and thou shalt see my back parts: but my face shall not be seen.
The foregoing was an answer to the question the objectors asked: How He descends from heaven to earth or to the heaven of the world…. And the Muslims believe that Allah is in the sky….. O Muslims How so?

The same question remains: How does Lord descend from heaven to earth, and the Bible says: Allah is in heaven on His throne, He descended from His Throne and talked with Moses face to face… O objectors how so, did he leave His throne vacant and descend to talk to Moses….?! No comment!