This is, O Mufaddal, monotheism’s origin; O Mufaddal, all Name’s names occur by the Gate, because his oneness, and its person from letters is the Ya.

And that is because when Allah, the One, created him, and the Lord appeared to him, called him, and he answered Him. Then He established him and the twenty-eight letters, the letters of the alphabet, and He appeared to them and called them, so they answered Him, prostrated to their Lord and magnified Him, but the Alif held back from prostrating. Lord called: what prevented prostration Alif? O Alif, why did you not prostrate as the rest of the letters prostrated? He said: ‘My Lord, You are the Commander and I am the commanded, so I awaited your command.’ He was their last. So his Lord said to him: ‘You were the last of them, so I have made you the first of them, and the Ya the last of them, and I inclined them toward you, that you may guard and sustain them.’

So your Lord, O Mufaddal, made the substance of the letters from the Ya, which the person of the Gate Salsal.