Knowing the truth of the throne has always been one of the most complex and important issues for scientists and those with knowledge and knowledge, the reason for which is the clarification of the throne of God in verse 17 of the Haqiqah, which says: "wa `lmulku `ala irja`iha wa yahmilu `arsha rabbik fawqahum yawma`izin." Commentators in this field have encountered a transcendental concept that has created many questions. The purpose of the present research is to reread and analyze the existence of the divine throne in the immaterial, which is mentioned in the above verse. Also, the investigation of the real meaning of `arsh, considering the importance of knowing it in the field of cosmology, theology and other divine knowledge, is to answer the ambiguities of mushabbihi and mujassimih. The method of this research is descriptive-analytical based on library sources. The result of the article shows that: the throne of God is a truth the of unseen facts of the incorporeal world. God's throne does not need matter and time in creation, and its existence is not preceded by matter and movement, and ultimately it means divine knowledge and the position of wisdom.