al-Qurtubī.

Abū Bakr Muhammad ibn Mawhab al-Mālikī said in his commentary on the Epistle of Abū Muhammad ibn Abī Zayd:

“As for his statement, ‘He is above His glorious Throne in His essence,’ the words ‘above’ and ‘over’ have the same meaning among all Arabs. This is confirmed in Allah’s Book and the Sunnah of His Messenger—may Allah bless him and grant him peace. Allah, Mighty and Majestic, says:

‘Then He rose over the Throne.’ [al-A‘rāf: 54]

He also says:

‘The Most Merciful rose over the Throne (5).’ [Tā Hā: 5]

Describing the angels, He says:

‘They fear their Lord above them and do what they are commanded (50).’ [al-Nahl: 50]

He also says:

‘To Him ascends good speech.’ [Fātir: 10]

There are many similar passages. The Prophet—may Allah bless him and grant him peace—said to the non-Arab woman whom her master wished to set free: ‘“Where is your Lord?” She pointed towards heaven.’ The Prophet—may Allah bless him and grant him peace—described how he was taken up from the earth to heaven, from one heaven to another, to the Lote Tree