لَهُۥ مَا فِى ٱلسَّمَـٰوَٰتِ وَمَا فِى ٱلْأَرْضِ ۖ وَهُوَ ٱلْعَلِىُّ ٱلْعَظِيمُ Qur’an Ash-Shura (42:4)Lahu ma fee alssamawati wama fee alardi wahuwa alAAaliyyu alAAatheemu
We cannot conceive the distance which separates the Most High from the highest of His creatures, Allah Most Great from the greatest of the beings that we can imagine. The highest heavens are mentioned in the next verse, as well as the noblest creatures that we can imagine, the angels.