Spirits, whether it is the Spirit of Christ ,the Holy Spirit of God or lying spirts as demons that are in positions of a authority.. we do not wrestles against what we do see.(flesh and blood )
To sit is to rule after not a literal human position. God has no form no rear end to sit on. He is not a man as us.
The spiritual understanding hid from the lost must be sought after.
Isaiah 40:22 It is he that sitteth upon the circle of the earth, and the inhabitants thereof are as grasshoppers; that stretcheth out the heavens as a curtain, and spreadeth them out as a tent to dwell in:
Rev 7:10 And cried with a loud voice, saying, Salvation to our God which sitteth upon the throne, and unto the Lamb.
Above ....one place of authority . The Father and the Son.
The man of sin is any man who is deceived by Satan the father of lie who turn things upside down as if the things of God could come after the things of men.
The temple of God is Christ in us.The refomation has came and is still doing its work .
We have that treasure in us as new creatures but is not of us, as if we were God.
The one who turns things upside down would have men believe it was.