says:

‘The Most Merciful rose over the Throne.’

And His Throne is above the seven heavens.”

He said, “He says that He rose over the Throne, but does not know whether the Throne is on earth or in heaven.” He replied, “If he denies that He is in heaven, he has disbelieved.”

Thus, according to this statement of Abū Hanīfah, well known among his followers, the person who suspends judgment, saying, “I do not know whether my Lord is in heaven or on earth,” has disbelieved. What, then, of someone who rejects and denies this, saying, “He is not in heaven,” or, “He is neither in heaven nor on earth”?

He cited as evidence of his disbelief the words of Allah:

“The Most Merciful rose over the Throne.”

He said, “And His Throne is above the seven heavens.”

He thereby explained that Allah’s words,

“The Most Merciful rose over the Throne,”

show that Allah is above the heavens, above the Throne, and that His rising over the Throne indicates that Allah Himself is above the Throne.

He then followed this by declaring an unbeliever the person who says that He rose over the Throne but suspends judgment as to whether the Throne is in heaven or on earth. He said, “Because he has denied that He is in heaven; for Allah is in the highest heights, and supplication is directed to Him above, not below.”

This is an explicit statement by Abū Hanīfah declaring anyone who denies that Allah is in heaven to be an unbeliever. He supported this with the arguments that Allah is in the highest heights and that supplication is directed to Him above, not below. Both arguments are grounded in innate human nature and reason, for hearts are innately disposed to acknowledge that Allah