The scholars like Imam Ahmad ar_Rifa^iyy determined that lifting the hands and the faces towards the sky when performing du^a (supplication) is because the heavens are the qiblah of du^a just as the Ka^bah is the qiblah of as_Salah. From the heavens, the mercies and blessings of Allah descend.
Hence, it is clear for the one who seeks the truth that the saying that Allah exists without a place is what complies with the Qur'an, the Hadith, the Ijma^, and the criteria of the sound intellect. Be firm and certain that before creating places, Allah Who created everything (places and others), existed without a place, and after creating places, He still exists without a place.
Since we have determined that the creed of the Muslims is that Allah exists without a place and that the question 'how' does not apply to Allah, it is clear to us that al-^arsh (the throne) which is the biggest of the creations of Allah and the ceiling of Paradise, is not a place for Allah, the Exalted.
Imam Abu Mansur al-Baghdadiyy related that Imam ^Aliyy Ibn Abi Talib, the fourth caliph, said:
"Allah created al-^arsh as an indication of His Power and did not take it as a place for Himself."
Imam Abu Hanifah said in his book, al_Wasiyyah,: " ... and He is the Preserver of al_^arsh and other than al-^arsh, without needing it, for had He been in need, He would not have the power to create the world and to manage and preserve it. Moreover, had He been in a place needing to sit and rest__before creating al-^arsh, where was Allah?" That is, the question 'where was Allah' would have applied to Him, which is impossible.
Also, in his book, Al-Fiqh al-Absat, Imam Abu Hanifah said: "Allah existed eternally and there was no place; He existed before creating the creation. He existed and there was not a place, a creation or a thing; and He is the Creator of everything. He who says 'I do not know if my Lord is in the heavens or on the earth,' is a kafir. Also is a kafir whoever says that 'He is on al-^arsh, and I do not know whether al-^arsh is in the heaven or on the earth'."
Consequently, Imam Ahmad declared a kafir whomever says these last two phrases because they contain attributing a direction, boundary, and place to Allah. Everything which has a direction and boundary is by necessity in need of a Creator. Thus it is not the intention of Imam Abu Hanifah to prove that the heaven and al-^arsh are places for Allah, as those who liken Allah to the creation claim. This is by virtue of the aforementioned saying of the Imam: "Had He been in a place needing to sit and rest, then before creating al-^arsh where was Allah?", which is clear in negating that Allah has a direction or a place.
In his book, Ihya'u ^Ulum ad-Din, Imam al_Ghazaliyy said: "... places do not contain Him, nor do the directions, earth, or heavens. He is attributed with an istiwa' over al-^arsh as He said in the Qur'an--with the meaning that He willed--and not as what people may delude. It is an istiwa' which is clear of touching, resting, holding, moving and containment. Al-^arsh does not carry Him, but rather al-^arsh and those that carry al-^arsh are all carried by Allah with His Power and are subjugated to Him. He is above al-^arsh and above the heavens and above everything-- in status-- an aboveness that does not give Him proximity to al-^arsh or the heavens as it does not give Him farness from earth. He is higher in status than everything: higher in status than al-^arsh and the heavens, as He is higher in status than earth and the rest of the creation. "
Shaykh ^Abdul-Ghaniyy an-Nabulsiyy said: "He who believes that Allah filled the heavens and earth or that He is a body sitting above al-^arsh, is a kafir." Ayah 93 of Surat Maryam:
All those in the heavens and earth must come to Allah as a slave." In his Tafsir (book of explaining the Qur'an), Imam ar-Raziyy said: "... and since it is affirmed by this ayah that everything that existed in the heavens and earth is a slave to Allah, and since it is obligatory that Allah is clear of being a slave, thus He is clear of being in a place or direction, or on al-^arsh or al-kursiyy."
Hence Surat Taha, ayah 5, in the Qur'an:
clearly does not mean that Allah sits on the throne or that Allah is firmly established on the throne. In the Arabic language, the word istawa has fifteen (15) different meanings, among of which are to sit, to subjugate, to protect, to conquer, and to preserve. Based on what we have covered so far it is clear that it is blasphemous to apply the meaning 'to sit' to Allah. However the terms to preserve and to subjugate are in compliance with the Religion and the language.
-Imam Hafidh Ibn Rajab al-Hanbaliyy explained the meaning of al-istiwa' by al-istila', which means subjugating. That is, Allah attributed Himself with subjugating al-^arsh in al-'azal (the status of existing without a beginning, that is, before creating the creation). Since al-^arsh, the largest creation of Allah, is subjugated to Allah, then everything else which is smaller than al_^arsh is under the control of Allah.
It was affirmed about Imam Malik Ibn Anas, may Allah reward his deeds, in what al_Bayhaqiyy related with a sound chain from the route of ^Abdullah Ibn Wahb, that "We were at Malik's when a man entered and said, 'O Aba ^Abdillah, (meaning Imam Malik), ar-Rahmanu ^alal-^arsh istawa, how did He istawa?' Malik looked down astonishingly and then lifted his head and said '^alal ^arsh istawa as He attributed to Himself. It is invalid to say how, and how does not apply to Him. I see that you are an innovator. Take him out'." Hence, the saying of Imam Malik, ' How does not apply to Him,' means that His istiwa' over His ^arsh is without a how, i.e., it is not with a body, place, shape, or form as sitting, touching, suspending above, and the like.
Hence, there is no basis for the saying of those who liken Allah to the creation, which they falsely attribute to Imam Malik, that al-istiwa' is known and the how of it is unknown. What they mean by that is that al-istiwa' is sitting but the how of that sitting is unknown. This saying of theirs is invalid, because sitting, no matter how it is would be by organs and parts that fold. Moreover, that term that they attribute to Imam Malik was not affirmed about him or others.