(الرَّحْمَنُ عَلَى الْعَرْشِ اسْتَوَى) (طه : 5 )

Copying from Imam al-'Ash^ariyy, Imam al¬Bayhaqiyy, in his book, Al-Asma' was-Sifat, page 488, said: "Allah, ta^ala, is not in a place. Movement, coming to rest, and sitting are among the attributes of bodies."

Imam Ibn Rajab al-Hanbaliyy explained the term al-istiwa', in SuratTaha, ayah 5:
(الرَّحْمَنُ عَلَى الْعَرْشِ اسْتَوَى) (طه : 5 )
as al-istila', which means subjugating. When al¬istila' is used to explain this ayah it means that Allah subjugated the ^arsh with a subjugation that is without a beginning, like all of the attributes of Allah. If the ayah is explained in this manner, it means that Allah was attributed with subjugating the ^arsh before the ^arsh was created in the same way that Allah was attributed with being the Creator before anything from the creation existed. In this context, the scholars have used the term al-azal, which means the status of existing without a beginning. Thus it can be said that Allah subjugated the ^arsh in al-azal, meaning that Allah subjugated the ^arsh with a subjugation which is without a beginning. Yet the mushabbihah insist on taking the literal meaning, and they say istiwa' means Allah 'sits' on the throne and 'firmly establishes' Himself on it.