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, sallallaahu ‘alayhi wa sallam, is His slave and messenger. 

Istiwaa’ (rising) over the Throne and ‘Uluww (Being High above all that exists in all aspects) of Allaah The Almighty are two of His Attributes which Allaah attributed to Himself in His Book, and His Messenger attributed them to Him. We must believe in these Attributes as they are, without distorting their wordings or meanings, nor denying, asking how, or drawing resemblance between Allaah and any of His Creation.

The Attribute of ‘Uluww necessitates the Highness of Allaah The Almighty over all His creation including the Throne. The Attribute of Istiwaa’ necessitates the Highness of Allaah The Almighty over His Throne and His rising over it. Hence, the difference in meaning between the two Attributes becomes clear. The scholars added that the Attribute of ‘Uluww is an Attribute of Allaah that is eternal and never separates from Him, exactly like the Attribute of Knowledge. However, Istiwaa’ is an Attribute that pertains to the Actions of Allaah and depends upon His Will as He first created the Throne and then He rose over it.

Allaah Knows best.