Al-ʿAliyy - The Most High One

He is the One above whose rank there is no rank, and all the other ranks are inferior to Him. This is the case since Al-ʿAliyy is derived from Al-ʿUluww, and (this) highness refers to (the concept of) highness which is the (very) opposite of lowness, whether this occurs in the perceptible grades such as a flight of stairs and the staircase and all (other) bodies placed one above the other, or (whether it occurs) in grades apprehended by reason in relation to beings arranged in some sort of rational order.

If you understand the meaning of rational gradation, then you must understand that the mind cannot divide all existing beings into different grades without placing God Most High in the highest grade of the grades that were divided so that it is inconceivable that there could be a grade above Him. He is the absolute Al-ʿAliyy. Everything else is high (only) in relationship to that which is beneath it, but is low and base in relationship to that which is above it.

It is inconceivable that man should be an absolute ʿaliyy, for the only grade he can achieve is one which has another above it. This is (also) the grade of the prophets and the angels.