—and the evidences, stated succinctly, are that one knows and is certain that Allah is One, Unique … until he said: He is in the highest direction, established over the Throne, encompassing the realm, His knowledge surrounding all things: “To Him ascend the good words, and the righteous deed He elevates” (35:10); “He directs the affair from heaven to earth, then it ascends to Him in a day whose measure is a thousand years of what you count” (32:5). It is not permissible to describe Him as being in every place; rather one says that He is in the heaven, over the Throne, as He said: “The All-Merciful rose over the Throne” (20:5).

He went on to cite additional verses and hadiths until he said: It is proper to affirm the attribute of istiwāʾ