Thus the attributes fell from Him upon personages of Light, encompassing their union.

The Soul, the Eye, and the Tongue along with the Side are most Majestic, and the two Hands are for the Giver.

For the Jews in their disbelief attributed to God, through ignorance, that He is miserly.

And the Spirit is the Spirit of the Deity among them, for the one of intellect in His revealed Book.

The Eye is peerless, sanctified, and One (Ahad), and the Unique (al-Wahid) is a Name acting by His command.

The Peerless One (al-Ahad) does not enter into numbers—so understand and be not unaware.

The Mim is the root of numbers, divisible, dualized when counted by a proficient counter.

Can that which is divided or dualized be the equal of the Solid One, according to the just?

And can they both be one? Based on this, then measure, O questioner.

This is the Truth, into which enters neither doubt for a person of insight, nor falsehood.

Whoever turns from it to another has informed about himself that he is ignorant.

And by him—may God be pleased with him—and Glory be to Him who does not err or overlook:

O One (Ahad) who pointed to His Essence, His Unique one (Wahid) is that claimed as a Name.

He is the one whom we call a Soul for Him, and every description for Him is Knowledge.

The Egyptian Epistle - Muhammad ibn Muqatil al-Qati'i