[The words of Abū Hanīfah in al-Fiqh al-Akbar]
Abū Hanīfah also stated in al-Fiqh al-Akbar, the book well known among his followers, which they transmitted through a chain of narration from Abū Mutīʿ al-Hakam ibn ʿAbd Allāh al-Balkhī, who said:
Abū Hanīfah said concerning someone who says, “I do not know whether my Lord is in heaven or on earth”: “He has disbelieved, because Allah says:
‘The Most Merciful rose over the Throne.’ [Tā Hā: 5]
And His Throne is above the seven heavens.”
Abū Mutīʿ said: “I asked: ‘What if he says that He is above the Throne, but says: “I do not know whether the Throne is in heaven or on earth”?’ He replied: ‘He is an unbeliever because he has denied that He is in heaven, for He, Most High, is in the highest heights, and He is invoked as being above, not below.’”
In another wording, he said: “I asked Abū Hanīfah about someone who says: ‘I do not know whether my Lord is in heaven or on earth.’ He replied: ‘He has disbelieved, because Allah says:
“The Most Merciful rose over the Throne.” [Tā Hā: 5]
And His Throne is above the seven heavens.’