"Exalted is the Lord of the heavens and the earth, Lord of the Throne, above what they attribute" — meaning, above what they falsely claim.
﴿سُبْحَانَ رب السَّمَاوَات وَالْأَرْض﴾ ينزِّه نَفسه: رَبِّ الْعَرْشِ عَمَّا يَصِفُونَ﴾ عَمَّا يكذبُون.