Imam Abu Mansur al-Baghdadi said:
"There is a difference of opinion among those whose views we have mentioned in this chapter regarding the meaning of 'istiwa' [over the Throne]. Those who claim that their deity is a physical entity and allow for contact and spatial location believe that His establishment on the Throne is by way of physical contact, and that He is upon it as a body is upon another body, without any intermediary between them.
As for those who deny the possibility of contact and reject the notion of Him being a physical body, they have differed in their interpretation of 'istiwa' mentioned in the Quran.
The Mu'tazilites claim that it means 'istiwa' in the sense of dominion and control.
Our scholars have five responses to this:
1. The first interpretation is that this is an account of an action God performed on His Throne, which He called 'istiwa,' and described Himself with this attribute because of that action. This interpretation suggests that God's attributes are either eternal or related to His actions. It is not possible for His 'istiwa' to be eternal because it is associated with the Throne, which is a created, non-eternal entity. Therefore, it must be an attribute related to His action, derived from His action, and not something that occurred in His essence, as He cannot be subject to events. Thus, it must be understood as an action He performed on the Throne.
2. The second interpretation is that 'istiwa' means elevation over the Throne without contact, as held by Abdullah bin Sa’id, since God is above all creation without contact or spatial confinement. The purpose of this interpretation is to inform us that God is not in a place, nor between the layers of the heavens and the earth, nor surrounded by any physical entities.
3. The third interpretation is that the verse's statement about the Throne is separate, as if it says, 'The Most Merciful is upon the Throne,' and then begins anew with 'He established Himself.' In this view, the significance of 'upon the Throne' is like saying 'He is overseeing every soul,' without implying contact.
4. The fourth interpretation is that the Throne represents creation and servants, meaning the verse implies that He is the creator of all kinds of creation, with no other creator or inventor besides Him.
5. The fifth interpretation is similar to the fourth, proposing that 'Throne' in the language can mean kingdom and dominion. Therefore, 'The Most Merciful established Himself over the Throne' means He established dominion and sovereignty, and the kingdom is His alone. According to this interpretation, 'istiwa' would be an eternal attribute, as He has always been the owner and ruler.
These answers follow the view of those who permit interpreting ambiguous verses. However, those who say 'The interpretation of the ambiguous verses is known only to God' and stop there, then begin with 'and those firmly grounded in knowledge say, "We believe in it,"' affirm 'istiwa' without interpreting it, but believe it does not imply contact or anything inappropriate for God to be described with. This view was held by Malik bin Anas, Al-Shafi'i, and most of the Hadith scholars, companions, and followers. It is reported that Malik, when asked about 'istiwa,' said, 'The 'istiwa' is known, its manner is unknown, belief in it is obligatory, and questioning it is a heresy.'
We have detailed the interpretations of the verses and reports that may appear anthropomorphic in another book, and God, exalted be He, is the guide to the correct understanding."
