How is the 'Arsh (Throne) above the Kursi (Footstool), while it is mentioned in "Al-Asma' wa al-Sifat" by Al-Bayhaqi, on the authority of Ibn Mas'ud, that the Kursi is above the water, and Allah, Exalted is He, is above the Kursi?

Two narrations have been reported on the authority of Abdullah ibn Mas'ud, may Allah be pleased with him, in Al-Bayhaqi's "Al-Asma' wa As-Sifat" (Names and Attributes). They are consistent in meaning and mention the distances between the heavens, and that the Kursi is above water. One of the narrations states, "Allah, the Mighty and Majestic, is above the Kursi," and the other states, "And Allah, the Most High, is above the 'Arsh (Throne)." There is no contradiction between the two narrations, for Allah being above the 'Arsh necessitates His being above the Kursi, as the 'Arsh is higher than the Kursi. The preponderant opinion is that the 'Arsh and the Kursi are two different entities, with the 'Arsh being greater and higher than the Kursi.