Muqaatil bin Hayyaan,the Scholar of Khurasaan (d. before 150H)
Abdullaah bin Ahmad bin Hanbal narrated in the book of his "as-Sunnah" from his father, from Nuh bin Maymoon from Bukayr bin Ma'roof from Muqaatil bin Hayyaan, regarding His, the Most High's, saying, "There is no secret gathering of three except that He is the fourth...", that he said:

He is
above His Throne and His knowledge is with them.
Source: "Mukhtasar al-Uluww" of adh-Dhahabi (p. 137)
And this is also reported by Abu Daawud in His "Masaa'il" from Imaam Ahmad, and also by al-Laalikaa'ee, and al-Bayhaqee, and al-Aajurree.