Does the Most Merciful sit upon His Chair, which is beneath the Throne, at the Hour for reckoning?

Scholars have three opinions regarding the meaning of the word "Kursi" mentioned in the verse: ﴿His Kursi extends over the heavens and the earth﴾ [Al-Baqarah: 255]:

The first: that it refers to Allah's knowledge.

The second: that it is the 'Arsh (Throne).

The third: that it is the footstool in relation to the 'Arsh, and this is narrated from Abu Musa, Al-Suddi, and Ibn Abbas. There are indeed authentic hadiths that confirm the existence of the Kursi, but Allah's sitting on it is not established.