Sharh Tahawiyyah Page 288 Link

: The text emphasizes that denying the location of the Throne above the heavens is equivalent to denying Allah’s own description of His transcendence.

Ibn Abi al-‘Izz addresses the historical conflict regarding the interpretation of this verse. He strongly argues against the interpretative methodology of the Jahmiyyah and Mu'tazilah (rationalist sects) who interpreted Istawa to mean "conquering" or "dominating" ( Istawla ). sharh tahawiyyah page 288

This is the Will related to Allah’s Decree ( Qadar ). It encompasses everything that happens in existence—whether it is acts of obedience or acts of sin. Nothing escapes this Will. If Allah wills for a thing to exist, it must happen. Evidence: "And you do not will except that Allah wills..." (Quran 76:30) : The text emphasizes that denying the location

The concepts discussed on page 288 of Sharh Tahawiyyah are pivotal in establishing a correct understanding of Allah's nature and attributes. By affirming these attributes in a manner consistent with Islamic principles, believers can deepen their faith and avoid falling into deviations. This is the Will related to Allah’s Decree ( Qadar )

Ibn Abi al-Izz cites early scholars like Imam Abu Hanifa to clarify that believing Allah is above the heavens is part of the original Fitrah (natural inclination) of a believer.