This is a very weakly-grounded argument, because he claimed that direction [jiha] does not necessitate place, and that place dose not necessitate corporeality - and this is false. The inherent link between direction and place is clarified by the theologians' definition of place, for they say that a hayyiz (boundary) is a place and that a place is a conceptual void (farāgh) occupied by an extended substance. As for direction, it is the relative connection of 'where' between two substances or two limited/bounded things; therefore it is an ascription. Thus it is not possible to imagine a thing in a direction that is not bounded/limited. This view is correct even according to the philosophers as we explained earlier.
On Ibn Rushd's Affirmation of Direction for Allah
Shaykh Sa'id b. Abd al-Latif Foudah