Muʿtazilah, Jahmiyyah, and Harūriyyah have said that the meaning of Allah’s words, Mighty and Majestic:

“The Most Merciful is established above the Throne (5).”
[Tā Hā: 5]

is that He established Himself, ruled, and subdued, and that Allah, Mighty and Majestic, is everywhere. They denied that Allah, Mighty and Majestic, is above His Throne, as the people of truth affirm, and interpreted His being established above it as referring to His power. Were it as they claimed, there would be no distinction between the Throne and the seventh earth, for Allah has power over all things. As for the earth, Allah has power over it, over latrines, and over everything in the world.

If Allah’s being established above the Throne meant exercising dominion—and He, Mighty and Majestic, has dominion over all things—then He would be established above the Throne, the earth, heaven, latrines, and filth, because He has power and dominion over all things. Since He has power over all things, yet no Muslim considers it permissible to say that Allah, Mighty and Majestic, is established above latrines and privies, being established above the Throne cannot mean the dominion that encompasses all things. Rather, being established above it must have a meaning specific to the Throne, to the exclusion of everything else. The Muʿtazilah, Harūriyyah, and Jahmiyyah claimed that Allah is everywhere,