Eleazar of Worms, Sode Razayya, p. 37

Jewish Mysticism
The Creator is actually close to you, i.e., He fills everything and nothing is hidden from Him. It is written, “for God is in heaven” (Eccles. 5-1), for the essence of His glory is seen above… Thus the sages said in Yevamot, “the one who prays should cast his eyes downward and his heart upward.” The Creator is next to him, but His glory is above, alongside the high and exalted throne.

Translated by Elliot Wolfson in Through a Speculum that Shines- Vision and Imagination in Medieval Jewish Mysticism, Princeton- Princeton University Press, 1994.