Accounts transmitted concerning His saying, Exalted is He: “The Most Merciful is established above the Throne” [Quran 20:5], and that Allah is above His Throne in heaven. He also said: “To Him ascends good speech, and righteous deeds raise it” [Quran 35:10].

⦗430⦘ And He said: “Do you feel secure that He who is above the heaven will not cause the earth to swallow you?” [Quran 67:16]. And He said: “He is the Subjugator, above His servants, and He sends over you guardian angels” [Quran 6:61]. These verses indicate that He, Exalted is He, is in heaven, while His knowledge encompasses every place in His earth and heaven.

This was also narrated from among the Companions: ‘Umar, Ibn Mas‘ud, Ibn ‘Abbas, and Umm Salamah; and from among the Successors: Rabi‘ah ibn Abi ‘Abd al-Rahman, Sulayman al-Taymi, and Muqatil ibn Hayyan. Among the jurists, it was held by Malik ibn Anas, Sufyan al-Thawri, and Ahmad ibn Hanbal.