َ هُوَ الَّذِي خَلَقَ السَّمَاوَاتِ وَالْأَرْضَ فِي سِتَّةِ أَيَّامٍ ثُمَّ اسْتَوَى عَلَى الْعَرْشِ يَعْلَمُ مَا يَلِجُ فِي الْأَرْضِ وَمَا يَخْرُجُ مِنْهَا وَمَا يَنْزِلُ مِنَ السَّمَاءِ وَمَا يَعْرُجُ فِيهَا وَهُوَ مَعَكُمْ أَيْنَ مَا كُنْتُمْ وَاللَّهُ بِمَا تَعْمَلُونَ بَصِيرٌ ﴿۴﴾ لَهُ مُلْكُ السَّمَاوَاتِ وَالْأَرْضِ وَإِلَى اللَّهِ تُرْجَعُ الْأُمُورُ ﴿۵﴾

﴾4﴿ Huwal lazee khalaqas samaawaati wal arda fee sittati ayyaamin summas tawaa 'alal 'Arsh; ya'lamu maa yaliju filardi wa maa yakhruju minhaa wa maa yanzilu minas samaaa'i wa maa ya'ruju feeha wa Huwa ma'akum ayna maa kuntum; wallaahu bimaa ta'maloona Baseer
﴾5﴿ Lahoo mulkus samaawaati wal ard; wa ilal laahi turja'ul umoor

﴾4﴿ He alone possesses such an essence that He created the heavens and the earth in six days. Then, He established Himself above the Throne. He knows what enters the earth and what emerges from it, what descends from the sky and what ascends to it. And He is with you wherever you are, and Allah, the Most High, is All-Seeing of your deeds
﴾5﴿ To Him alone belongs the sovereignty of the heavens and the earth, and to Allah, the Most High, all matters are ultimately returned

[4] This is another independent rational proof, in which five attributes of Allah the Exalted are mentioned: Creation, Istiwā (rising), Knowledge, Maʿiyyah (being with), and Seeing.
The words ʿArsh (Throne), ʿalā (above), and istiwā (rising) are all to be understood in their literal, real meanings—but their exact nature is unknown to us.
We affirm them without likening or resembling them to the creation, and we do not interpret (do taʾwīl) them metaphorically.
(Wa huwa maʿakum)—"And He is with you":
Question: Is there a contradiction between istiwā ʿalā al-ʿarsh (rising above the Throne) and being with the creation (maʿiyyah)?
Answer: Some scholars have said that contradiction arises only when these are understood as attributes of creation. However, the attributes of the Creator bear no resemblance to the attributes of the creation.
So both istiwā and maʿiyyah are to be understood as true realities, but their kayfiyyah (modality) is unknown.
The majority of scholars say that the intended meaning of maʿiyyah here is maʿiyyah through knowledge and power.
Shaykh al-Islām Ibn Taymiyyah (may Allah have mercy on him) explained this in his Sharḥ Ḥadīth al-Nuzūl and in Majmūʿ al-Fatāwā (Vol. 3, p. 136 & 142; Vol. 5, p. 113).
Imām al-Dhahabī also narrated this from Imām Abū Ḥanīfah (may Allah have mercy on him) in Mukhtaṣar al-ʿUluww (p. 113).
Ibn ʿAbd al-Barr stated that this is the consensus (ijmāʿ) of the Companions and the Tābiʿīn.
It has also been reported from Ibn ʿAbbās, al-Ḍaḥḥāk, Muqātil, Sufyān al-Thawrī, and Aḥmad ibn Ḥanbal (may Allah have mercy on them).
Ibn Jarīr al-Ṭabarī also said in his tafsīr: “Allah the Exalted has full knowledge of you and your actions, and despite that, He is above the Throne, above the heavens.”
[5] This is another independent argument.
In the previous verse, there was a reference to dominion over the world (mulk al-dunyā), and in this verse, the reference is to dominion over the Hereafter (mulk al-ākhirah).
For this reason, the mention of the Hereafter appears here with the phrase: “ilā Allāh turjaʿu al-umūr”—“to Allah all matters return.”