Tafsir of Ta-Ha 20:5

عَلَى الْعَرْ‌شِ اسْتَوَىٰ (Positioned Himself on the Throne - 20:5): About these words the truth is what the majority of the early scholars have held that the exact nature of 'Istiwa|" (positioning) is not known to anybody. It is included in 'Mutashabihat' (the verses meaning of which is unknown). A Muslim has to believe that Istiwa’ ‘Ala-Al-` Arsh' (positioning on the Throne) is true, the nature of which must be in accordance with the high attributes of Allah, but nobody can comprehend it in this world.