Ishaaq bin Raahawaih, the Scholar of Khurasaan (d. 237H)

Harb bin Ismaa'eel al-Kirmaanee (d. 280H) said: I said to Ishaaq bin Raahawaih, "His, the Most High's saying, 'There is no secret gathering of three, except that He is the fourth...', how do we speak regarding it? He said:

Wherever you may be, He is closer to you than your jugular vein, but He is separate and distinct from His creation (baa'inun min khalqihi)

Then he (Ishaaq) mentioned from [Abdullaah] Ibn al-Mubaarak (d. 181H), his saying:

He is over His Throne, separate and distinct from His creation (baa'inun min khalqihi).

Then he (Ishaaq) said:

The most apparent and manifest thing in that regard is His, the Most High's saying:

ar-Rahmaan ascended above the Throne (Taha 20:5).

It was reported by al-Khallaal in "as-Sunnah" from Harb.

Source: "Mukhtasar al-Uluww" of adh-Dhahabee, (p. 191).

Note: Harb bin Ismaa'eel al-Kirmaanee is from the associates of Imaam Ahmad bin Hanbal.