As for the one who possesses Connection (Ittisal)1, Witnessing (Mushahada)2, and Abstraction (Tajrid) 3:
When he says: "There is no god but Allah," he knows the Negation and the Affirmation4, and the validity of Tawhid (Oneness) 5.
This is supported by what has been said regarding the Adhan, for Prophethood did not establish it in vain. That is, when the Muezzin stands for the Adhan, it is incumbent upon him to know Allah with the Reality of Gnosis.
So when he says: (Allahu Akbar) "Allah is Greater," the ranks of humanity cross his mind, so he transcends them to the Rank of the High Celestial Lights.
And he says a second time: (Allahu Akbar) "Allah is Greater," than to be imagined, represented, or perceived by the senses.
Footnotes
1The one who possesses Connection: Is the one who has "removed his sandals" (referencing Moses), distancing himself from worldly attachments, turning toward Allah with his totality, and turning away from what is other than Him with his totality.
2Witnessing (Mushahada): An advanced stage of the stages of Gnostic Opening (Fath 'Irfani). It has two visions: Vision of the Eye ('Ayan Basar) and Vision of Insight ('Ayan Basira).
3Abstraction (Tajrid): Relates to meanings. It means stripping all sensory attributes from the Meaning (The Almighty).
4Knowledge of Negation and Affirmation: Whoever negates what he saw of configurations, outlines, and forms, and affirms what he knew of miracles and power—that is the Gnostic.
5Validity of Tawhid: Is the belief that Allah is One, having no partner, and that all the Human and Luminous Manifestations are One, having no multiplicity.