Ibn Kathir wrote in his commentary on Surah Al-A’raf:
As for the saying of Allah Most High:
ثُمَّ اسْتَوَى عَلَى الْعَرْشِ
And then He rose over (istawa) the Throne.
[Surah Al-A’raf 7:54]
The people had several conflicting opinions over its meaning. However, we follow the position that our righteous predecessors (salaf as-salih) took in this regard, such as Malik, Al-Awza’i, Ath-Thawri, Al-Layth bin Sa’d, Ash-Shafi’ee, Ahmad, Ishaq bin Rahwayh and the rest of the scholars of Islam, in past and present times. Surely, we accept the apparent meaning of Allah’s settling without discussing its true essence, equating it with the attributes of the creation, or changing or denying it. We also believe that the meaning that comes from those who equate Allah with the creation is to be rejected because nothing is similar to Allah:
لَيْسَ كَمِثْلِهِ شَىْءٌ وَهُوَ السَّمِيعُ الْبَصِيرُ
There is nothing like Him, and He is the All-Hearer, the All-Seer.
[Surah Shura 42:11]
Indeed, we assert and affirm what the leaders said, such as Nu’aym bin Hammad Al-Khuza’i the teacher of Imam Al-Bukhari. He said:
مَنْ شَبَّهَ اللَّهَ بِخَلْقِهِ فَقَدْ كَفَرَ وَمَنْ جَحَدَ مَا وَصَفَ اللَّهُ بِهِ نَفْسَهُ فَقَدْ كَفَرَ وَلَيْسَ فِيمَا وَصَفَ اللَّهُ بِهِ نَفْسَهُ وَلَا رَسُولَهُ تَشْبِيهٌ فَمَنْ أَثْبَتَ لِلَّهِ تَعَالَى مَا وَرَدَتْ بِهِ الْآيَاتُ الصَّرِيحَةُ وَالْأَخْبَارُ الصَّحِيحَةُ عَلَى الْوَجْهِ الَّذِي يَلِيقُ بِجَلَالِ اللَّهِ تَعَالَى وَنَفَى عَنِ اللَّهِ تَعَالَى النَّقَائِصَ فَقَدْ سَلَكَ سَبِيلَ الْهُدَى
Whoever likens Allah with His creation has committed disbelief. Whoever denies what Allah has described Himself with has committed disbelief. Certainly, there is no resemblance (of Allah with the creation) in what Allah and His Messenger have described Him with. Whoever attests to Allah’s Attributes that the plain verses and authentic narrations have mentioned, in the manner that suits Allah’s majesty while rejecting all shortcomings from Him, has taken the path of guidance.
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