And his saying: "Know, O Questioner, that the Body is a Thing and the Thing is a Body, and therefore the names and arguments are equivalent", he has informed that the Body is a Thing, and there is no disagreement that every Body is a Thing, and not every Thing is a Body, as we have presented.

Every body is a thing: Meaning that any body, whether solid, liquid, or gaseous, is an existing thing and has material or perceptible properties.

Not every thing is a body: There are things that are not bodies in the physical sense, such as abstract concepts [like ideas, feelings, and values], which are considered things but do not take a tangible material form.

In other words, the "Thing" is a broader concept that includes everything that can be conceived or pointed to, while the "Body" is a sub-category within Things, characterized by a specific material existence.

And his saying: [And the Thing is a Body], he intended by it a specific thing, which is the Manifestation (Zuhur), and it is the sign of Existence.