is established upon His Throne, high above His seven heavens, in the perfection of His Names and Attributes, just as He, Most High, has said: “The Most Compassionate rose over the Throne” (Taha 20:5), and, “He directs the affair from heaven to earth, then it ascends back to Him” (Al-Sajdah 32:5). We do not say that He is on earth as He is in heaven upon His Throne; rather, He is fully aware of everything that takes place among His servants.

He then continued: We hold that Allah created Paradise and Hellfire, and that both were brought into existence to remain forever, not to perish.