Translation: Ishaaq bn AbdirRaheem Aboo Aamir
There is a popular statement from al-Imaam Abu Haneefah - rahimahullahu - that he declared as an unbeliever someone who refrained from saying Allaah is in the Heaven let alone someone who said He is not in the Heaven [or he says: He is neither on earth or in the heaven].
The proof adduced for the unbelief of whoever says that is the Statement of Allaah the Mighty:
ٱلرَّحۡمَٰنُ عَلَى ٱلۡعَرۡشِ ٱسۡتَوَىٰ
The Most Merciful [who is] above the Throne established. [Ta-Ha: 5]
He said: ‘His Throne is above the Seven Heavens.’ He explains with His that statement that Allaah the Mighty is above the Heavens, above the Throne, that Allaah’s sitting on the Throne indicates that He Himself is above the Throne. He [Al-Imaam Abu Haneefah] also declared as an unbeliever whoever says Allaah sits on the Throne not in the Heaven or the earth, he declared such a person as an unbeliever because he denied the Throne being in the Heaven because Allaah is Above all the Heights and because He is called upon from the below…
Ibn Abee Haatim - rahimahullahu - also recorded that Hishaam bn Ubaydillaah ar-Raazee - rahimahullahu - who was a fellow of Muhammad bn Al-Hasan, the Judge of Ray. He imprisoned a man who was guilty of the heretical thoughts of the Jahmiyyah, the man then repented and was brought to Hishaam so that he could be freed.
The man said: ‘All praise to Allaah for my repentance.’
Hishaam then tested him by saying: ‘Do you testify that Allaah is on His Throne separated from His creation?’
The man replied: ‘I testify that Allaah is on His Throne but I don’t know if He is separated from His creation or not.’
Hishaam said: ‘Take him back to the prison, he has not [truly] repented.’
Source: Al-Fatawa al-Hamawiyyah of Shaykhul-Islam Ibn Taymiyyah, Vol1:222