And that is because He, the Almighty, accidents do not enter upon Him such that He would transfer from a state of will to another state other than will; he only meant by "transfer" the Manifestation, nothing else.

And his saying: "The Essence only transfers by the Attribute in the Place, and He is transferring by the Attribute", he intends by the Essence: The Power, and by the Attribute: The Form. Meaning the Power appears through the Form, so there appears to the creation that which they are incapable of.

And his saying: "In the Place" means the Veil (Hijab) of Manifestation through which He appears.

And his saying: "He is transferring by the Attribute", meaning he negated from Him the transfer from state to state, because the definition of transfer is occupying a space and vacating a space, and this is negated [for Him]. Because He manifests and does not change in His Manifestation from one state to another; so His transfer is not an accident that He changes due to it. Rather, it is a transfer by the Attribute, meaning by the difference of Forms, and the agreement of Power to establish Existence and negate non-existence.