The verses related to the "Throne" in the Holy Quran are considered one of the problematic verses of the Quran and therefore have always been examined based on the different approaches of the commentators of the sects. This research, in the field of collecting and combining data, using the content analysis method and using the MAXQDA software and the statistical community of interpretation and interpretation of the verses of the Throne in the Holy Quran and adopting a comparative and critical method in the field of analysis, has only examined the issue of the relationship of the Throne with the divine names and attributes from the perspective of the commentators of the sects and has concluded that in the Salafi and Mushabhi perspectives, the Throne is the place of the essence of God, while the Ash'arites and Mu'tazilites do not believe in a relationship between the Throne and the names and attributes of God. From the perspective of Allameh Tabataba'i, the Throne has a generative reality that is the place of issuing sustenance and acts of divine general goodness on the system of existence. Therefore, the attributes of "generosity", "mercy" and "lordship" are the source of the issuance of these blessings, and the absolute "knowledge" and "power" of God are the requirements of this place. On the other hand, since it is an exclusive place, it has the attributes of "unity", "greatness" and "glory".