Praise be to Allah, and peace and blessings be upon the Messenger of Allah. To proceed:
The quoted statement is from Ibn Hamid. Ibn Taymiyyah transmitted it from him; it is not a direct statement of Ibn Taymiyyah himself. The fatwa mentions that sitting appears in reports whose authenticity is disputed, as well as in interpretations transmitted from some of the Salaf. It also discusses al-Sa‘di’s acceptance of such interpretations and Ibn ‘Uthaymin’s hesitation to interpret istiwa’ as sitting unless this is authentically established from the Salaf, while emphasizing that the meaning of istiwa’ is highness and that its manner is unknown.
Ibn Taymiyyah transmitted the words of Abu ‘Abdullah al-Hasan ibn Hamid al-Baghdadi regarding Allah’s coming on the Day of Resurrection. In that passage, Ibn Hamid cited Allah’s saying:
“And your Lord comes, and the angels rank upon rank.”
[Al-Fajr 89:22]
And His saying:
“And the earth will shine with the light of its Lord.”
[Az-Zumar 39:69]
The statement in question then appears within Ibn Hamid’s words. See: Majmu‘ al-Fatawa (6/164–166).
The fatwa explains that the circulated book titled Al-Asma’ wa al-Sifat was compiled from material in Majmu‘ al-Fatawa and was not an independent book authored by Ibn Taymiyyah under this title.
It also states that it did not find any direct statement from Ibn Taymiyyah in which he interprets istiwa’ as sitting. Rather, he transmits reports and the statements of others concerning the issue. Therefore, one must distinguish between an author’s own position and what he merely reports from others.
Among the reports mentioned is the hadith of Tha‘labah ibn al-Hakam narrated by al-Tabarani in Al-Mu‘jam al-Kabir (1364), which includes the wording:
“When He sits on His Kursi to judge His servants.”
Ibn Kathir regarded its chain as good, and al-Suyuti said that it had a route of transmission that was acceptable.
However, the fatwa follows this by noting that the chain contains al-‘Ala’ ibn Maslamah, who was extremely weak and was even accused of fabricating hadiths.
It also cites al-Mu‘allimi’s criticism of this chain and al-Albani’s ruling that the hadith is “fabricated in this complete wording.” See: Tafsir Ibn Kathir (5/272), al-Mu‘allimi’s commentary on Al-Fawa’id al-Majmu‘ah (p. 292), and Al-Silsilah al-Da‘ifah (867).
Thus, this report should not be presented as an undisputedly authentic hadith. The criticism cited by the fatwa must also be mentioned.
The fatwa cites al-Dhahabi transmitting a report from ‘Umar, may Allah be pleased with him, with the wording:
“When the Lord sits on the Kursi, a creaking sound is heard from it like the creaking of a new saddle.”
Al-Dhahabi mentioned that a group of hadith scholars authenticated this report and that a number of leading scholars transmitted and accepted it.
He also transmitted from Waki‘ his criticism of those who rejected the report, and then chose to believe in it while consigning knowledge of its reality to Allah. See: Kitab al-‘Arsh (2/154).
This presents al-Dhahabi’s position and the views he transmitted from others, while the general conclusion of the fatwa remains that there is disagreement concerning the authenticity of the reports in this field.
What is definitively established in the Qur’an is Allah’s saying:
“The Most Merciful rose over the Throne.”
[Ta-Ha 20:5]
The fatwa transmits an interpretation of istiwa’ as sitting from Kharijah ibn Mus‘ab, and a narration from al-Hasan and ‘Ikrimah with this meaning.
It also mentions that Ibn al-Qayyim transmitted from the tafsir of al-Suddi a report from Ibn ‘Abbas using the word “sat.” See: Al-Sunnah by ‘Abdullah ibn Ahmad (1/105), and Ijtima‘ al-Juyush al-Islamiyyah (p. 158).
These reports are presented by the fatwa as evidence that such an interpretation was transmitted from some of the Salaf. However, collecting them in one place does not mean that all of their chains are equal in strength or that each individual report is established to the same degree.
Al-Sa‘di stated that istiwa’ is affirmed in a manner befitting Allah, and he included elevation, highness, establishment, and sitting among the interpretations reported from the Salaf. See: Al-Ajwibah al-Sa‘diyyah ‘ala al-As’ilah al-Kuwaitiyyah (p. 146).
Ibn ‘Uthaymin explained that, in Arabic, istiwa’ over something can sometimes carry the meaning of sitting. He cited Allah’s saying:
“So that you may settle upon their backs.”
[Az-Zukhruf 43:13]
However, he distinguished between this linguistic usage and interpreting Allah’s istiwa’ in that manner. He said:
“This requires consideration. If it is authentically established from the Salaf that they interpreted it as sitting, then they knew better than us concerning this. Otherwise, the matter requires consideration.”
He then emphasized that the manner of istiwa’ is unknown and that the meaning which is beyond doubt is highness, meaning a specific highness over the Throne distinct from Allah’s general highness over all creation. See: Liqa’ al-Bab al-Maftuh (11/14).
Thus, his words reflect a conditional hesitation based on whether the report is authentically established. It is therefore inaccurate to summarize his position simply as affirming sitting without mentioning this qualification.
The text attributed to Ibn Taymiyyah is actually a quotation he transmitted from Ibn Hamid. The fatwa states that interpreting istiwa’ as sitting appears in some reports, while scholars have differed concerning the authenticity of those reports and concerning this interpretation itself. A distinction must be maintained between the textual establishment of istiwa’, the authenticity of reports explaining it, and speculation about its manner.
And Allah knows best.