In the Babylonian Talmud (VOLUME VIII. (XVI.)--TRACT SANHEDRIN. PART II.--(HAGGADA.) Chapter XI) we read the following, where the singular throne of the “Ancient of Days” (taken to be God) is used against the “Minnim” (heretics [here, Christians]):
Said R. Johanan: Every place
where the Minnim gave their wrong interpretation, the answer of annulling it is
to be found in the same place--e.g., they claim from [Gen. i. 26]: "Let us
make man." Hence it is in plural. However, in [ibid. 271 it reads:
"And God created man in his image" (singular). [Ibid. xi. 7]:
"Let us go down" (plural); however, [ibid., ibid. 5]: "And the
Lord came down" (singular). [Ibid. xxxv. 7]: "And there God
appeared" (the term in Hebrew is plural); however [ibid., ibid. 3]:
"Unto the Lord who answered me" (singular). [Deut. iv. 7]: "For
what great nation is there that hath gods so nigh unto it?" However, it reads
farther on, "as is the Lord our God every time we call upon him." [II
Lam. vii. 23]: "Which God went?" (the term in Hebrew is plural).
However [Dan. vii. 9]: "I was looking down until chairs were set down, and
the Ancient of days seated himself" (singular). But why are all the
above-mentioned written in plural? This is in accordance with R. Johanan, who
said elsewhere that the Holy One, blessed be He, does not do anything until he
consults the heavenly household, as it reads [ibid. iv. 14]: "Through the
resolve of the angels is this decree, and by the order of the holy ones is this
decision." However, this answer is for all the plurals mentioned, except
the last one, "the chairs." Why are they in plural? One for Him and
one for David. So R. Aqiba in a Boraitha. Said R. Elazar b. Azaryah to him:
Aqiba, how do you dare to make the Shekhina common? It means one chair for
judgment and one for mercy. Did Aqiba accept this, or not? Come and hear the
following Boraitha: One for judgment and one for mercy. So R. Aqiba. Said R.
Elazar b. Azaryah to him: Aqiba, what hast thou to do with Haggada? Give thy
attention to Negain and Ohaloth. It means one for a chair to sit upon and one
for a footstool. (Michael L. Rodkinson, New Edition of the Babylonian
Talmud: Original Text, Edited, Corrected, Formulated and Translated into
English [Boston: The Talmud Society, 1918], Tract Sanhedrin Volumes VII and
VIII. (XV and XVI.), 370-71)