In Arabic, [the word “fī” (“in”)] can also mean “above.” An example is the saying of Allah, Mighty and Majestic:

“So walk among its slopes.” [Al-Mulk: 15]

He means: on it and above it. Likewise, Allah relates that Pharaoh said in the account of the sorcerers:

“I will surely crucify you on the trunks of palm trees.” [Tā Hā: 71]

He means: upon them. Allah, Mighty and Majestic, says:

“Do you feel secure from Him who is in heaven?” [Al-Mulk: 16]

And likewise in the rest of the verses. The scholars of interpretation who are knowledgeable in Arabic said: He means above it. This is also Mālik’s position, which he understood from a number of the Successors whom he met, who had understood it from the Companions, who had understood it from the Prophet, may Allah bless him and grant him peace: that Allah is in heaven, meaning above and over it.

For this reason, Shaykh Abū Muhammad said:

“He is above His glorious Throne.”

He then explained that His being above and over His Throne is in His very Essence, because He is separate from all His creation