Greek "ho theos" is how the Bible refers to God the Father. Jesus sat down on his God and Father's throne, "Your throne ho theos..." "I sat down on my Father's throne." Revelation 3:21.

God exalted the man Jesus and subjected all things to this man by seating him upon His, the Father's, throne. This man was given the right to execute God's authority, the authority of the Father's throne. This man became superior to the angels (Heb 1:4) when God subjected all things in heaven and on earth to him by seating him at His right hand. He executes his God and Father's authority in his Father's name and he does this by the Spirit of his God just as his father David had ruled Israel by the Spirit of his God.

What is MAN that You remember him? Or the son of MAN, that You are concerned about him?
You have made him a little lower than the angels. You have crowned him with glory and honor and You have appointed him over all the works of Your hands. You have put all things in subjection under his feet. For in subjecting all things to him, He left nothing that is not subject to him. Hebrews 2:5-8 quoting Psalm 8 concerning the creation of man.