Sheikh `Abdul-Majeed Subh, a prominent Azharite scholar, states: There are some hadiths telling that the first thing that Allah created is the mind; other hadiths say that the first thing created by Allah is the Pen. Scholars of hadith criticize the authenticity of these hadiths.
We read in Sahih Al-Bukhari the Prophet’s saying: ‘There was nothing but Allah, and then He created His Throne. His throne was over the water.’
Furthermore, Almighty Allah says, “And He it is Who created the heavens and the earth in six Days and His Throne was upon the water…” (Hud 11: 7)
Therefore, some Muslim scholars said that the first thing created by Allah was the water.