Tafsir of Ta-Ha 20:5

The Most Gracious Istawa the Throne. A discussion concerning this has already preceded in Surah Al-A`raf, so there is no need to repeat it here. The safest path to take in understanding this, is the way of the Salaf (predecessors). Their way was to accept that which has been reported concerning this from the Book and the Sunnah without describing it, reinterpreting it, resembling it to creation, rejecting it, or comparing it to attributes of the creatures. Concerning Allah's statement,

له ما في السماوات وما في اﻻرض وما بينهما وما تحت الثرى