Tafsir of An-Naml 27:26

This phrase conveys the meaning of a justification for His—Exalted is He—attribution of perfect power and perfect knowledge.

(The Great) in the genitive case (al-azīm) is an adjective for the Throne, which is the ultimate of all physical bodies; there is no body above it. In the traditions, there are descriptions of its magnitude that baffle the intellects. It suffices in this regard that the Footstool (al-Kursī), which the Noble Book has explicitly stated encompasses the heavens and the earth, is—in relation to it—like a ring cast in a desert.

According to the philosophers, it is that which delimits the directions. They held it to be a spherical body, devoid of planets, encompassing all other celestial spheres and compelling them to move from the east to the west. None knows the measure of its thickness except Allah Almighty. In the authentic traditions, there is that which, in its outward appearance, rejects some of these notions. Regardless, there is a vast disparity between its magnitude and the magnitude of the throne of Bilqis.

Ibn Muḥayṣin and a group [of reciters] read (The Great / al-azīmu) in the nominative case. It is possible that this is an adjective for the Throne, detached [from the preceding genitive] by an implicit "it is" (huwa), whereby the two readings become equivalent in meaning. It is also possible that it is an adjective for the Lord.