He denies that Allah rose above His Throne and he is asking: where was Allah before He created the heavens and before He created the Throne?

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Commentary on the words of Allah, “and His Throne was on the water”
The Throne is created; Allah, may He be exalted, created it and it is the first and greatest of creations

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Related Answers:
Evidence that Allah is Exalted, High Above His Creation and Above the Heavens
The meaning of the idea that Allaah is in heaven is that He is above the heaven
Conditions of Laa ilaaha illa-Allaah
Commentary on the words of Allah, “and His Throne was on the water”
The Throne is created; Allah, may He be exalted, created it and it is the first and greatest of creations

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