Allāh, The Exalted, revealed about His prophet peace be upon him in the verse of Al-Isrā’ what means “to show him from our signs”, this means that Allāh showed His honorable prophet the wonders of what He created in the upper world in order to honor him, peace be upon him.
It is not the purpose of the Mi^rāj that the prophet reaches to a place that Allāh resides in because Allāh is clear from being attributed with that.
Allāh is the creator of the place and He, The Exalted, existed before place and time. It is by consensus of Ahlus-sunnah that Allāh is cleared from being attributed with direction and attributes of the creations. They got this from many evidences among them are the Hadeeth of Al-Bukhāriyy: Allāh existed eternally and nothing else existed.” Among the evidences, and its top evidence, is the verse of clearing Allāh from resembling the creations
ليس كمثله شيء
The Hafidh Murtada az-zabeediyy said in the Ithaf the explanation of Al-Ihya’: “and the bottom line is that had He, The Exalted, been established in a place or parallel to a place then it is inevitable for Him to be as big as the place or bigger than the place or smaller than it. Therefore, if he was as big as the place then He would be taking the form of that place to the extent that if the place was square then he would have a square shape and if the place was triangular then he would be triangular and that is impossible.” Then he said: “And if He was bigger than the place then part of Him would be in the place and that gives the impression that He is composed of parts and that He has a whole that folds on itself and He would be considered a fourth or a fifth of the place. And if He was smaller than that place by an amount then He would not be distinguished from that place except by outlining a limit therefore distance and volume would be attributed to Him, and everything that results in deeming it possible for The Creator to have a volume is blasphemy and the one who accepts this as a possibility is judged as a blasphemer for believing that.”
Then He said: “And whenever being parallel to something or touching is deemed as possible to be attributed to Allāh then also being disconnected would be deemed possible to be attributed to Allāh and anything that is possible to be attributed with being disconnected or touching, it is nothing except a creation. This means that Allāh is clear from being attributed with any of those things.
Then he confirms an extremely important case and so he poses a rhetorical question in order to establish a fact, so he says: “And isn’t it so that we know the universe has a beginning except due to it being possible for it’s components to touch and be disconnected. This means that Allāh is clear from being attributed with all the attributes of the bodies, Glorified is Allāh.