What was the first thing created by Allah?

According to Islamic tradition, the first thing created by Allah was the Pen (Al-Qalam), which was then commanded to write all that will happen until the Day of Resurrection. This is based on a Hadith (saying of the Prophet Muhammad). While most scholars agree the pen was the first creation, some interpret it to mean the first in this physical universe, as other Hadith mention Allah's Throne being over water before the pen was created.