It was stated previously that the indications fall upon the Name, as do glorification, sanctification, and facing; yet the intent of worship and its reality is for the Meaning, because the Meaning does not fall under any form nor does any indication apply to Him.
When we say "He" (Huwa), the "H" (ha) and the "W" (waw) are two created, perceived letters; whereas the Meaning—Exalted—is neither created, nor perceived, nor limited, nor described. Majestic is our Lord and Exalted is His Grandeur above every limit and every attribute. Exalted is He from His Name, the location of His attributes and descriptions. The Name is the power of the Meaning, His sovereignty, His eye, and His face regarding which He says: {O you who have believed, be not like those who abused Moses; then God cleared him of what they said. And he was, in the sight of God, distinguished.}1
And His word—the Almighty: {And to God belongs the east and the west. So wherever you [might] turn, there is the Face of God. Indeed, God is all-Encompassing and Knowing.}2
And your saying: "The Will belongs to God," "The Might belongs to God," "Praise belongs to God," "Greatness belongs to God"—"To God" (li-Llah) consists of three letters, and "Ali" consists of three letters; He is the Worshipped alone. Praise, Will, Might, and Greatness—all of these and their likes are the Name. Our saying "God" (Allah) is the Meaning; understand that.
As for His word: {God is the Creator of all things, and He is, over all things, a Disposer}3—"God" is the Name—glory be to Him—and he is the creator of all things.
In this sense is His word—the Almighty: {Creator of the heavens and the earth. He has made for you from yourselves mates, and among the cattle mates; He multiplies you thereby. There is nothing like unto Him, and He is the Hearing, the Seeing.}4 It is said that God is a "thing" unlike other things, and that is the Name.