Tafsir Ibn Kathir -> Surah Ar-Ra'd -> Al-Istawa', Rising above the Throne

Allah said next,

﴿ثُمَّ اسْتَوَى عَلَى الْعَرْشِ﴾

(Then, He rose above (Istawa) the Throne.) We explained the meaning of the Istawa' in Surat Al-A`raf (7:54), and stated that it should be accepted as it is without altering, equating, annulling its meaning, or attempts to explain its true nature. Allah is glorified and praised from all that they attribute to Him.