istiwa

What is proven with regard to Allah, may He be exalted, is that He rose over His Throne (istiwa’) in a manner that is befitting to His majesty and perfection, may He be glorified.

Ibn Jarir at-Tabari said:

istiwa’ in the speech of arabs has many meanings among which is … …» and he mentioned several meanings the last of which is «and from its (meaning is) : elevation and rising, like one saying: “A person istawa on his couch”, meaning: rose over it.

And the most proper meaning (out of those meanings) for Allah’s saying:

{Then He Istawâ to the heaven and made them}

[2:29]

He rose over them and ascended, and disoposed them with his power, and created the seven heavens.

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Abu’l-‘Aaliyah said: “Then He Istawa (rose over) towards the heaven” [Fussilat 41:11] means: He ascended to heaven.…

Mujaahid said: Astawa means: He rose over the Throne.

Al-Baghawi (may Allah have mercy on him) said: “Then He Istawa (rose over) towards the heaven”:

Ibn ‘Abbaas and most of the commentaters among the early generations said: That is, He ascended to heaven.

Tafseer al-Baghawi (1/78). 

This was narrated by al-Haafiz in al-Fath (13/41 7), and he said: Abu ‘Ubaydah, al-Farraa’ and others said something similar.