الرَّحْمَٰنُ عَلَى الْعَرْشِ اسْتَوَى كَمَا وَصَفَ نَفْسَهُ، لَا يُقَالُ كَيْفَ، وَكَيْفَ عَنْهُ مَرْفُوعٌ
The Most Merciful has istiwāʾ over the Throne as He described Himself; one does not ask “how,” for this “how” is not applied to Him.
The expression accepts what Allah has revealed concerning Himself but denies the assignment of modality by human imagination.
As He described Himself is the governing principle.