‘Abd al-Wahhāb that, commenting on “The Most Merciful rose over the Throne” {5} [Tā Hā 5], he said: “He sat.” Ibn al-Mubārak is reported to have said: “Allah is upon the Throne, with a limit.”

In this book, al-Qādī denies that Allah is in a direction, as he has explicitly stated in more than one place, just as he and his followers, such as Abū al-Hasan ibn al-Zāghūnī and others, also deny