The Kullabiyya trace their name and origin to a certain Abu 'Abdi'llah ibn Kullab, who used to profess the doctrine that the attributes [sifat] of Allah are neither preexistent from all eternity [qadima] nor brought into being in time [muhdatha]. He would always insist: "I do not say that His attributes are He [sifatuhu hiya Huwa], nor that they are other than He [wa la hiya ghairuhu]."
According to Abu 'Abdi'llah ibn Kullab, the significance of istiwa' [lit.,
setting oneself straight, i.e., the expression usually translated: "has firmly
established Himself"] is simply the negation of crookedness [i'wijaj]. This
refers to the saying of Allah (Exalted is He):
The All-Merciful has firmly established Himself upon the Throne [ar-Rahmanu 'ala'l-'arshi'stawa]. (20:5)