From the 'Questions of al-Imad al-Ghasani' (Masa’il al-Imad al-Ghasani)—may God sanctify his secret:
He says: The Inward (al-Batin) is an expression for the Unseen (al-Ghayb) regarding which no [material] thing can be attributed in faith. The Outward (al-Zahir) is an expression for the Form (al-Surah) that is witnessed and seen—even though, in absolute reality, it is neither partitioned nor divided. This is evidenced by the Almighty’s saying: 'He is the First and the Last, the Outward and the Inward' 1 . Thus, 'Inwardness' and 'Outwardness' are two attributes belonging to the Inward and the Outward [realities].
He says: Our Master, the Commander of the Faithful—may His might be exalted—has said:
'If you say When?—[know that] Time preceded His very Essence [in your question, yet He created time].'
'If you say Where?—[know that] Space preceded His existence [in your description, yet He created space].'
'If you say Before?—then "Before" is subsequent to Him.'
'If you say After?—then His Essence has already veiled itself from [such] description.'