The author may Allāh have mercy upon him said: “Allāh created the entire universe, the upper and the lower, the throne and the kursiyy, the skies and the earth and what is in them and in between them.”
The explanation: The upper world is the heavens and what is above them. The lower world is the earths and what is under them. The meaning is that everything in this universe, whether it was in the heavens or on earth or above the heavens or between the heavens and the earth or under the earth, all of that is created by Allāh The Exalted.
He is the one who brought it from non-existence to existence and included in that is the deeds of the slaves and their intentions because they are a part of this universe. Allāh revealed in Surah Al-Furqān:
وخلق كل شيء
Which means Allāh created everything.
What is meant by “what is in the heavens” is the angels and “what is above the heavens” is like Paradise and “what is between the heavens and the earth” is like the sun, moon, and stars and “what is on the earth” is like the humans and “what is under the earth” is like Hellfire because it is under the seventh earth.
In the saying of the author “Allāh created the throne and the heavens etc, is an explicit indication that Allāh is not in need of any of that. Therefore it is invalid to attribute to Him sitting on the throne and it is invalid to attribute to Him residing in heaven because Allāh is The Creator of all of that. So whoever attributes to Allāh any of that has blasphemed explicit blasphemy and that is the consensus of the salaf. The Imām at-tahāwiyy (died 321 H) said: “Indeed the unanimous agreement of Ahlus-sunnah has been established that whoever attributes to Allāh an attribute of the human attributes, such a person has certainly blasphemed.