الرَّحْمَٰنُ عَلَى الْعَرْشِ اسْتَوَى
The Most Merciful established istiwāʾ over the Throne. (Ṭā Hā 20:5)
Questions arise concerning the modality of istiwāʾ. Since Allah is unlike creatures, this expression must not be treated as if it described a creature’s posture or physical location.
The distinction is between a divinely revealed attribute and a modality invented by human comparison.