[Pooya/Ali Commentary 20:5] Refer to the commentary of al Baqarah: 255 and Yunus: 3. Aqa Mahdi Puya says: Arsh is the symbol of authority of the almighty, all-wise and eternal sovereign. Istawa means the perfect and complete hold and sway over all that which has been created by al hayy al qayyum creator. The whole universe is encompassed by the arsh (the divine authority). The divine attention is universal and equitable everywhere-in the heavens, on the earth and in between them, never more or less. He who created the universe and owns it is mentioned here as AR RAHMAN, the beneficent, the most gracious, because His mercy and grace encompasses all that which have been created by Him. Refer to the introduction of al Fatihah and commentary of al Fatihah: 1.