As for Allah's statement,
﴿ثُمَّ اسْتَوَى عَلَى الْعَرْشِ﴾
(and then He rose over (Istawa) the Throne) the people had several conflicting opinions over its meaning. However, we follow the way that our righteous predecessors took in this regard, such as Malik, Al-Awza`i, Ath-Thawri, Al-Layth bin Sa`d, Ash-Shafi`i, Ahmad, Ishaq bin Rahwayh and the rest of the scholars of Islam, in past and present times. Surely, we accept the apparent meaning of, Al-Istawa, without discussing its true essence, equating it (with the attributes of the creation), or altering or denying it (in any way or form). We also believe that the meaning that comes to those who equate Allah with the creation is to be rejected, for 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.) ﴿42:11﴾ Indeed, we assert and affirm what the Imams said, such as Nu`aym bin Hammad Al-Khuza'i, the teacher of Imam Al-Bukhari, who said, "Whoever likens Allah with His creation, will have committed Kufr. Whoever denies what Allah has described Himself with, will have committed Kufr. 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 Ayat and authentic Hadiths have mentioned, in the manner that suits Allah's majesty, all the while rejecting all shortcomings from Him, will have taken the path of guidance.''