I say: These are sound words whose meaning the imams of guidance agree is correct. They would say such things to refute those Jahmiyyah who claim that the Real is, in His Essence, in every place—and may also say that He is above the Throne. Some Sufis have fallen into this, even identifying Him with existing things themselves and with created things as such, as the proponents of universal union maintain.

Al-Qushayrī said: “Dhū al-Nūn al-Misrī was asked about His saying:

‘The Most Merciful rose over the Throne.’
[Sūrat Tā Hā 5]

He replied: ‘He affirmed His Essence and denied that He has a place. Thus, He exists [in His Essence, while all things exist] by His decree, as He wills.’”

I say: He did not provide a chain of transmission for these words from Dhū al-Nūn. These books contain many accounts supplied with chains of transmission that have no basis. What, then, of these offensive reports with broken chains, which attribute to the shaykhs statements that no rational person would utter? These words bear no relation to the verse; rather, they contradict it. This verse in no way expresses an affirmation of His Essence and a denial that He has a place. How, then, can it be interpreted in this way?

As for his statement, “He exists in His Essence, while all things exist by His decree,” it is true, but this is not the meaning of the verse.