Allah the Exalted said: << الله لآإله إلا هو رب العرش العظيم >

He said: [Surat al-Naml: 26] This is a new sentence of praise that includes the Throne of the Most Merciful, in contrast to the throne of Bilqis, and there is a great distance between them.
This hoopoe says: [Surat al-Naml: 26] This is the word of tawhid (the oneness of Allah), and the author says: It is a new sentence praising Allah (Blessed and Exalted is He) with what does not belong to others. The first part refers to bringing out what is hidden in the heavens and knowing it; this relates to tawhid al-rububiyyah (oneness of lordship). The second part: [Surat al-Naml: 26] relates to tawhid al-uluhiyyah (oneness of worship), meaning: there is no worshipped entity other than Him, but there is no worshipped entity with truth, for there are worshipped entities other than Allah (Glorified and Exalted is He) without truth. So: He praised Allah (Glorified and Exalted is He) with the attribute of lordship and the attribute of worship, and perhaps we can also say: and with the attribute of the names and attributes. Yes. Because tawhid al-rububiyyah necessitates the names and attributes, for the management of creation and administration—yes—and knowledge, all of this is among the attributes.
He said: [Surat al-Naml: 26] "Rabb" means: owner, the Great Throne, meaning: its owner, just as you say: "Rabb al-dabbah" (owner of the beast), meaning: owner of the beast.
And His saying: [Surat al-Naml: 26] This is for mental covenant, meaning: the Throne known in the minds of the great creation, unlike the throne of Bilqis. For this reason, He said: [Surat al-Naml: 23] And here He said: [Surat al-Naml: 26] with the definite article, and the expression is very clear in the difference between them, because "throne" is indefinite, and "the Throne" is definite, so that indicates that this Throne is a great Throne known and understood in the minds, unlike the first one.
And the author says: [He said it in contrast to the throne of Bilqis] Yes. This is correct. It means it is clear that he said it in order to make it clear that the owner of the Great Throne is the one who deserves to be the master, whereas this queen has a throne, but she does not have the Throne. So he said: [Surat al-Naml: 27] Solomon said it, and the sin—as we have passed over—indicates what?
The student: ....

The Shaykh : No.
The student: ....

The Shaykh : It indicates realization with delay, but it does not enter into realization. [Surat al-Naml: 27] Its meaning is: that our looking is realized, but it will have preliminaries, so it indicates affirmation.
[Surat al-Naml: 27] And he did not accept his speech from the beginning, why? He feared that he had come with it...
The student: As a defense.

The Shaykh : As a defense of himself, and similar to this is what 'Umar ibn al-Khattab (may Allah be pleased with him) did with Abu Musa al-Ash'ari when he asked for permission three times and then left, then he informed him that the Prophet (peace and blessings be upon him) had ordered that, so he asked them to testify for him.
So here, meaning, being accused or not trusting the statement has reasons, among which is: that the reporter has this description, which includes his reporting as a defense of himself, so here, no matter how much trust there is, you find that you hesitate in accepting this news.