So accepting it from the angle of [accepting] the revealed texts (at-tawqeef) is obligatory and to delve into it and seek its kaifiyyah (how it is) is not permissible. And Maalik has said,

"Al-Istiwaa is known, and the kayf is not fathomable, having faith in it is obligatory and asking about (its kayf) is an innovation."

So from the revealed texts (at-tawqeef) that the Book came with is His saying: "ar-Rahmaan ascended over the Throne", and He said, "Then ar-Rahmaan ascended over the Throne", and He said, "The raiser of ranks and owner of the Throne", and He said, "Do you feel secure that He who is above the heaven will not cause the earth to sink with you then it behold it shakes (as in an earthquake). Or do you feel secure that He, Who is over the heaven (Allah), will not send against you a violent whirlwind?" And He said, "The Spirit (ar-Ruh, Jibreel) and the Angels ascend to Him...", and He said, "Nay, but He (Allaah) raised him (Eesaa) unto Himself..." and He said, "To Him does the good word ascend..."

And He said, quoting Fir'awn that he said, "And Fir'awn (Pharaoh) said: "O Hamaan! Build me a tower that I may arrive at the ways, the ways of the heavens, and I may look upon the deity of Moses." Thus, the desire of the kaafir (Fir'awn) took place (to pursue) the direction which Moses had informed of, and that is why he did not seek Him (Allaah) across the length or breadth of the earth and nor did he descend into its lower layers. So what we have quoted of these verses shows that Allaah, the Sublime, is above the heaven, ascended over the Throne, and if He had been in every place (makaan), there would be no meaning to this specification (of ascending over the Throne in particular), and nor any benefit in it.

And the habit of the Muslims, the special and general amongst them has continued upon them calling upon their Lord in suppliating to Him and aspiring towards Him that they raise their hands to the heaven, and this is because of the widespread knowledge present with them that their Lord that is being called upon, the Sublime, is above the heaven. And the claim of some of them that the meaning of al-istiwaa here is al-isteelaa (conquering, subduing), and pulling out an unknown line of poetry (as evidence), then no one in whose [saying] it is correct to use as proof has actually said it.