The `Aqidah (creed) of Ahl-ul-Sunnah wal-Jama`ah (adherents to the Sunnah and the Muslim mainstream) concerning the Names and Attributes of Allah (Exalted be He) states the following:They believe in the Names and Attributes mentioned in the Qur'an and the Sunnah as authentically reported from the Messenger of Allah (peace be upon him), without Ta'wil (allegorical interpretation), Tamthil (likening Allah's Attributes to those of His Creation), Tahrif (distortion of the meaning), or Ta`til (denial of Allah's Attributes). They describe Allah (Exalted be He) with the Attributes He has ascribed to Himself and with the Attributes which His Messenger (peace be upon him) has ascribed to Him. Allah (Exalted be He) has described Himself in several places in the Qur'an with Istiwa' on the Throne in a manner that suits His Majesty. Allah (Exalted be He) says:
The Most Gracious (Allâh) rose over (Istawâ) the (Mighty) Throne (in a manner that suits His Majesty).
He also says:
He it is Who created the heavens and the earth in six Days and then rose over (Istawâ) the Throne (in a manner that suits His Majesty).
Then He (Istawâ ) rose over the Throne (in a manner that suits His Majesty). The Most Gracious (Allâh)! Ask Him (O Prophet Muhammad صلى الله عليه وسلم , concerning His Qualities: His rising over His Throne, His creations, etc.), as He is Al-Khabîr (The All-Knower of everything i.e. Allâh).
(Part No. 2; Page No. 358)
Malik ibn Anas, the Imam of Ahl-ul-Sunnah, was asked about Istiwa', and he said, "Istawa' is not unknown, but how it happened cannot be comprehended. It is obligatory to believe in it, but asking about it is a Bid`ah (innovation in religion)."A Muslim should follow the Salaf (righteous predecessors) and believe in Allah's Attributes that are mentioned in the Qur'an and Allah's Attributes that were authentically reported from the Messenger of Allah (peace be upon him). It is not permissible to understand Istawa' on the Throne as referring to straightness or restoration and so on.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.