What is the most sound opinion regarding the order of creation of creatures?

The first thing Allah Almighty created was water, then the Throne (Al-Arsh), then the Pen (Al-Qalam), then the heavens and the earth. There is no contradiction between the creation of water and the Throne before the Pen, and the Pen being the first of creations. The primacy of the Pen is in relation to what is other than water and the Throne, or in relation to what emanated from it by way of writing, meaning it was said to it: "Write," as soon as it was created.