Indeed, Allaah is with those who have taqwaa and those who are people of ihsaan.
Soorah an Nahl (16) aayah 128
Shaykh Muhammad Amaan al Jaami rahimahullaah mentions in his explanation of Thalaathat ul Usool:
This is called the ma’iyyah (Allaah’s being with someone) which is khaasah (specific) – i.e. that Allaah, the Most High, is with whose who have taqwaa of Him, meaning they make a wiqaayah (protective safeguard) between themselves and between His Anger and His Displeasure. And this wiqaayah is through obeying the things He commanded with and avoiding the things He prohibited…
And the ma’iyyah which is specific contains additional matters over and above the ma’iyyah which is general – by way of (Allaah’s) help and aiding and protecting and guarding.
The ma’iyyah which is general has the meaning of (Allaah’s) knowledge and seeing and organizing in a general sense; and with this meaning, Allaah, the Perfect and Most High, is with all of His creation. There is no place which is devoid of His knowledge and He is above His Throne, the One who ascended over His Throne, distinct and separate from His creation but there is no place devoid of His Knowledge. And this is the ma’iyyah which is general.
So if it said, “Allaah is with us” then it is not befitting that it should spring to your mind that Allaah is with us with His Dhaat (Self) here upon the Earth. For Allaah, the Perfect and Most High, is free and far removed from the ma’iyyah in terms of His Dhaat being with His creation – not being with the people of His Earth nor being with the inhabitants of His Heavens. Allaah is not upon the Earth in terms of His Self nor is He within the seven heavens in terms of His Self. Rather He is above all His creation in terms of His Self. There is nothing from His creation within His Self and there is nothing within His creation from His Self.
However, He is with every single created being in terms of His Knowledge i.e. there is no secret from their affair which is hidden from Him. And this is called the ma’iyyah which is general.