Praise be to Allah, and may peace and blessings be upon the Messenger of Allah, and upon his family and all his Companions. To proceed:
Yes. The texts indicate that the Throne of the Most Merciful is above the seven heavens, that it is the greatest and highest of all created things, and that it is the roof of creation.
The Prophet (peace and blessings of Allah be upon him) said:
“When you ask Allah, ask Him for Al-Firdaws, for it is the middle of Paradise and the highest part of Paradise, and above it is the Throne of the Most Merciful, and from it the rivers of Paradise gush forth.” Narrated by al-Bukhari.
This hadith clearly indicates that the Throne of the Most Merciful is above Paradise.
The texts also indicate that Paradise is above the seven heavens. Therefore, if the Throne is above Paradise, then it is above the seven heavens all the more so.
This is further confirmed by the hadith of Abdullah ibn Abbas (may Allah be pleased with him and his father), which mentions that when Allah decrees a matter, the bearers of the Throne glorify Him, then the inhabitants of the heavens nearest to them glorify Him, until the glorification reaches the inhabitants of the lowest heaven.
This indicates that the bearers of the Throne are above the inhabitants of the heavens, and that the Throne is above all the heavens.
Thus, the texts concerning the arrangement of the heavens and what is above them indicate the elevated position and height of the Throne above all the heavens.
It was reported from Abdullah ibn Mas‘ud (may Allah be pleased with him) in his description of the distances between the heavens, and then his mention of what lies between the seventh heaven and the Kursi, and between the Kursi and the water, that he said:
“And the Throne is above the water, and Allah is above the Throne, and nothing of your deeds is hidden from Him.”
A number of scholars have authenticated this report.
It was also reported from Abdullah ibn Amr (may Allah be pleased with him and his father):
“Allah placed the water above the seventh heaven, and He placed the Throne above the water.”
These reports demonstrate that the Throne is higher than the seven heavens and that it is above the water.
A number of scholars have stated that the Throne is the roof of creation, its greatest part, and its highest.
Ibn al-Qayyim (may Allah have mercy on him) said:
“The Throne is the roof of creation and the greatest of it.”
Shaykh al-Islam Ibn Taymiyyah, Ibn Kathir, Ibn Abi al-‘Izz, and other scholars likewise affirmed this.
Accordingly, the Throne is not one of the seven heavens. Rather, it is a tremendous creation independent of them and is above them.
A distinction should be made between the Throne and the Kursi, for they are two different creations.
The texts concerning the arrangement of the heavenly creations indicate that the Kursi is below the Throne, the Throne is above the Kursi, and the Kursi is above the seven heavens.
Thus, according to what these texts indicate, the arrangement is:
The seven heavens → the Kursi → the water → the Throne.
This does not mean that human beings are capable of perceiving the reality of these distances or comprehending their exact nature.
Yes, the Throne is above the seven heavens. Indeed, it is above the Kursi and the water, and it is the greatest and highest of created things. Scholars have described it as the roof of creation.
All of this belongs to matters of the unseen, which we believe in as conveyed by the texts, without likening them to creation, asking how they are, or attempting to comprehend the manner in which these unseen matters exist.
And Allah, Most High, knows best.