As for Egypt (Misr), it is the Mim—exalted be his glory. Whenever you find mention of a City in the Quran, it is the Name, such as His word: {And he entered the city at a time of inattention by its people...}1. And His word: {And there came from the farthest end of the city a man running. He said, "O my people, follow the messengers"}2. Know that the "City" is the Name—Glory be to Him—and the "Proclaimer" is the Gate. He is the one who said: {O my people, follow the messengers. Follow those who do not ask of you [any] payment, and they are [rightly] guided. And why should I not worship He who created me and to whom you will be returned?}3. He is the possessor of the Call, the Proclaimer, and the inviter to God—the Mighty and Sublime.
As for the Cow regarding which God the Almighty said: {And when Moses said to his people, "Indeed, God commands you to slaughter a cow"...}4—it is related that it is Fatir—exalted be her glory; it was also said she is Umm Salama, and a group related it is the Gate.
His word—the Almighty: {He said, "He says, 'It is a cow neither trained to plow the earth nor to irrigate the field, sound, without blemish.' " They said, "Now you have come with the truth." So they slaughtered it, and they were near to not doing it}5—meaning: there is no flaw in it. The Sublime described her with perfection and made her reality known to the people so they might recognize her; {that those who perished might perish upon a clear proof and those who lived might live upon a clear proof}. Likewise the Stone; it is related that it is Lord Fatir—exalted be his glory.