Ibn Battal said in his Sharh al-Sahih (10/447) while discussing the meanings of istiwa’: “As for the one who says its interpretation is ‘He settled’ (istaqarra), that is also a corrupt statement; because settling is among the attributes of bodies.” [End of quote].
Al-Qurtubi said in al-Mufhim Sharh Muslim (1/436) while speaking about the Throne: “Its attribution to Allah is by way of ownership or honor, not because Allah settled upon it or was shaded by it, as some of the ignorant have imagined regarding ‘settling.’ This is impossible for Allah, as corporeality (jismiyyah) and its concomitants are impossible for Him.” [End of quote].
Ibn Hajar said in al-Fath (7/156): “The Throne is not a place of settling for Allah... etc.”
And he said (13/416): “The Corporealists (al-Jismiyyah) said: its meaning is ‘settling.’” [End of quote].
I say: By their use of the terms “Corporealism” (al-Jismiyyah) and “Anthropomorphists” (al-Mujassimah), they mean the People of the Sunnah and everyone who affirms the Attributes of Allah the Exalted in their true sense ('ala al-haqiqah) in a manner befitting Him, glorified and exalted be He. This naming is inherited from the early Jahmiyyah—the negators of the Attributes—who use it as a derogatory nickname for the People of the Sunnah. It is one of their distinguishing marks, as the Imams of the Salaf have stated.
I say: This misconception into which they fell is because of their falling into likening Allah the Exalted to His creation (tashbih); they then ascended from there onto the ladder of negation (ta‘til) and the denial of the Attributes.