Abū al-Hasan ibn Mahdī al-Tabarī said:
If it is asked, “What do you say about His words, ‘Do you feel secure from Him who is in heaven?’ [al-Mulk 16]?” the answer is: This means that He is above heaven, upon the Throne, just as He said, “Travel freely in the land” [al-Tawbah 2], meaning upon the land. He also said, “I will surely crucify you on the trunks of palm trees” [Tā Hā 71], meaning upon the trunks of palm trees. The same applies to His words, “Do you feel secure from Him who is in heaven?”
He said: If it is asked, “What do you say about His words, exalted is He, ‘And He is Allah in the heavens and on earth; He knows what you conceal and what you reveal’ [al-Anʿām 3]?” the answer is: Some reciters pause at “in the heavens,” then begin, “And on earth He knows what you conceal and what you reveal.” In any case, if someone were to say, “So-and-so is king in Syria and Iraq,” this would indicate his kingship in Syria and Iraq, not that he himself is in both places.
He said: If it is asked, “What do you say about His words, ‘There is no private conversation among three but He is their fourth’ [al-Mujādilah 7], and the rest of the verse?” the answer is: Being