As salamu alaikum. Is it permissible to say to someone "I am more closer to Allah than you" or "I am more closer to Allah than you are to Him"?

All perfect praise be to Allah, The Lord of the Worlds. I testify that there is none worthy of worship except Allah, and that Muhammad is His slave and Messenger.

Praising oneself is not permissible if it is said with the intention of pride and self-admiration, and so on. However, if it is for a legitimate benefit, or just to inform about it, then this is acceptable.

An-Nawawi said in explanation of the book of Saheeh Muslim:

"The prohibition of praising oneself applies to the one who praises himself without a need, and just for pride and self-admiration. Many people who are taken as leading examples and whom people imitate praise themselves in case of need, such as in order to repel harm from them by saying that, or in order to achieve a benefit for the people, or to encourage people to take knowledge from them, and the like." [End of quote]

Shaykh Ibn 'Uthaymeen said:

“If by praising oneself, one wants to speak about the grace of Allah upon him or so that his peers would follow his example, then this is acceptable. But if a man intends to praise himself or boast of his deeds to his Lord, then this involves conferring favors (upon Allah) and it is not permissible. Allah Says (what means): {They consider it a favor to you that they have accepted Islam. Say, "Do not consider your Islam a favor to me. Rather, Allah has conferred favor upon you that He has guided you to the faith, if you should be truthful."} [Quran 49:17] However, if he only intends to inform about it, then there is no harm in this but it should be avoided." [End of quote]

Based on the above, if a person says to another person, "I am closer to Allah than you" or "I am closer to Allah than you are to Him"; then this is not permissible if he intends pride or showing off, and the like.

For more benefit, please refer to Fataawa 367579 and 326695.

Allah knows best.