Rāhawayh said: Allah, Blessed and Exalted, says:

“The Most Merciful rose over the Throne.” {5} [Tā Hā 5]

The scholars unanimously agree that He rose over the Throne and knows everything in the depths of the seventh earth, in the seven heavens, and above the Throne. His knowledge encompasses all things. Not a leaf falls without His knowing it, nor is there a grain in the darkness of land or sea but that He knows it all and has counted it. Knowing one thing does not hinder Him from knowing another.

Then Abū Bakr al-Khallāl said in his book al-Sunnah: Abū Bakr al-Marwadhī informed us, saying: I heard Abū ‘Abd Allāh being told, “‘Alī ibn al-Hasan ibn Shaqīq narrated from Ibn al-Mubārak that he was asked, ‘How do we know Allah?’ He replied, ‘Over the Throne, with a limit.’” He said, “That report from him has reached me,” and he approved of it. Then Abū ‘Abd Allāh recited:

“Do they await anything but that Allah should come to them in canopies of clouds?” [al-Baqarah 210]

Then he recited:

“And your Lord comes, with the angels rank upon rank.” {22} [al-Fajr 22]