Praise be to Allah.
One of the things concerning which there is no doubt is that the Throne is above the seventh heaven; indeed it is the highest of all created things.
There is clear evidence that points to this:
It was narrated by al-Bukhaari (2581) that Abu Hurayrah (may Allaah be pleased with him) said: The Messenger of Allaah (peace and blessings of Allaah be upon him) said: “In Paradise there are one hundred levels that Allaah has prepared for the mujaahideen who strive for the sake of Allaah. (The distance) between each two levels is like the distance between the heavens and the earth. When you ask of Allaah, ask Him for al-Firdaws for it is in the middle of Paradise and is the highest part of Paradise. Above it is the Throne of the Most Merciful and from it spring forth the rivers of Paradise.
It is affirmed by all the Muslims that Paradise is above the seventh heaven, so if the Throne is above Paradise, then the Throne must also be above the seventh heaven.
This idea is further supported by the report narrated by Muslim in his Saheeh (4136) from ‘Abd-Allaah ibn ‘Abbaas who said: A man from among the companions of the Prophet (peace and blessings of Allaah be upon him), one of the Ansaar, told me that the Messenger of Allaah (peace and blessings of Allaah be upon him) said: “… But when our Lord, may His name be blessed and exalted, decrees something, the bearers of the Throne glorify Him, then the people of the heaven that is closest to them glorify Him, until the tasbeeh reaches this lowest heaven (al-sama’ al-dunya). Then those who are closest to the bearers of the Throne say to the bearers of the Throne: ‘What did your Lord say?’ So they tell them what He said. Then the people of the heavens ask one another until the news reaches this lowest heaven.’” This very clearly indicates that the Throne and its bearers are above all the heavens.
Ibn Khuzaymah narrated in his Saheeh (9105) and in his Kitaab al-Tawheed (no. 594) that Ibn Mas’ood (may Allaah be pleased with him) said: “Between the lowest heaven and the one above it is (a distance of) five hundred years, and between each heaven and the next is (a distance of) five hundred years marching.” According to another report: “The thickness of each heaven is a distance of five hundred years marching. Between the seventh heaven and the Footstool (al-Kursiy) is (a distance of) five hundred years. Between the Footstool and the water is (a distance of) five hundred years. The Throne is above the water and Allaah is above the Throne, and none of your deeds are concealed from Him.” It was classed as saheeh by al-Dhahabi in al-‘Alw (p. 64) and by Ibn al-Qayyim in Ijtimaa’ al-Juyoosh al-Islamiyyah, p. 100.
Al-Dhahabi narrated in al-‘Alw (al-Mukhtasar, 35) that ‘Abd-Allaah ibn ‘Amr said: Allaah created the water above the seven heavens, and He created the Throne above the water.” Shaykh al-Albaani said: Its isnaad is saheeh.
The scholars (may Allaah have mercy on them) have stated that the Throne covers all of creation and is above it. Ibn al-Qayyim (may Allaah have mercy on him) said in Zaad al-Ma’aad (4/203):
The Throne is the roof of creation and the greatest of created things.
The same was stated by Shaykh al-Islam Ibn Taymiyah in Majmoo’ al-Fataawa, 6/581, 25/1998.
It was also stated by Ibn Katheer in al-Badaayah wa’l-Nahaayah, 1/9, 11; and by Ibn Abi’l-‘Izz in Sharh al-‘Aqeedah al-Tahhaawiyyah, 1/311.
See: Mukhtasar al-‘Alw by al-Dhahabi; al-Tawheed by Ibn Khuzaymah; Ijtimaa’ al-Juyoosh al-Islamiyyah by Ibn Al-Qayyim.