(1) The text in parentheses does not appear in the original, and the second Abu Bakr is absent from manuscript m. In the original it reads: “He said, and Aḥmad ibn ʿUbayd informed us,” where “he said” most likely refers to al-Ṭabarī, whose name occurs earlier in the original before this report. The first Abu Bakr is Ibn al-Naqūr, while the second is al-Ṭuraythīthī. (2) Reported by al-Lālikā’ī in Sharḥ Usūl Iʿtiqād Ahl al-Sunnah, no. 671 (vol. 2, p. 401), where it states: “If one says, ‘Where was His ʿarsh (Throne) before He created the heavens?’ I say: ‘Upon the water.’ If one then asks, ‘Was His ʿarsh before He created the water?’ I reply: ‘I do not know.’” It is also cited by al-Dhahabī in Al-ʿUlū (p. 99) and by Ibn al-Qayyim in Ijtimāʿ al-Juyūsh al-Islāmiyyah (p. 73), based on Ibn Abī Khaythamah’s Tārīkh.