In the Arabic language, the word istawaa (استوى ) has fifteen (15) different meanings. They include to sit, subjugate, protect, conquer, and preserve.
Based on what is mentioned in al-Qur’an, it is obvious that it is blasphemous (kufr) to apply to Allah the meaning of “to sit”. Whatever sits has a body and God is not a body. God does not resemble His creation in any way.
However, the terms to preserve and to subjugate comply with the Religion and the Arabic language.
Ibn Rajab al-Hanbaliyy explained the meaning of istiwaa’ (استواء) as isteelaa’ (استيلاء), which means subjugating.
Since the ^Arsh (the Throne), the largest creation of Allah, is subjugated to Allah, then everything else which is smaller than the ^Arsh is under the control of Allah.
Whoever attributes sitting and being in a place to Allah has resembled God to His creation and by that, he has contradicted al-Qur’an. He would have to say the Two Testifications of Faith to embrace Islam.