Which was revealed at Makkah

The Qur'an is a Reminder and a Revelation from Allah

We have already discussed the separated letters at the beginning of Surah Al-Baqarah, so there is no need to repeat its discussion here. Allah says,

عَلَى الْعَرْ‌شِ اسْتَوَىٰ (Positioned Himself on the Throne - 20:5): About these words the truth is what the majority of the early scholars have held that the exact nature of 'Istiwa" (positioning) is not known to anybody. It is included in 'Mutashabihat' (the verses meaning of which is unknown). A Muslim has to believe that Istiwa’ ‘Ala-Al-` Arsh' (positioning on the Throne) is true, the nature of which must be in accordance with the high attributes of Allah, but nobody can comprehend it in this world.