Assalamu Alaykum,
1-What was created first: the throne or water?
2-Where is the preserved tablet located: on top of the throne or underneath?
Thank you

All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad is His slave and Messenger.

Allaah had created the water before creating the Throne. The evidence is that Abu Razeen Al-‘Uqayli narrated that the Prophet said: “The water was created before the Throne.” [Ahmad and At-Tirmithi]

After quoting the previous Hadeeth, Ibn Hajar said: “As-Suddi in his interpretation of the Quran reported with various chains of narrators: Allaah did not create anything before creating the water.”

As regards the Preserved Tablet, it is above the Throne according to the most preponderant opinion. The evidence about this is the Hadeeth narrated by Abu Hurayrah that the Prophet said: “When Allaah created the creation, He wrote in His Book which was with Him on the Throne that My Mercy overcomes My Anger.” [Al-Bukhari and Muslim]

Al-‘Ayni said in his commentary on Saheeh Al-Bukhari: “The interpretation of this is that it means that the Preserved Tablet is on the Throne.”

For more benefit, please refer to Fatwa 88967.

Allaah Knows best.