He—exalted, sanctified, and sublime—is beyond every spoken word or encompassing intellect, for He is the Unique of Uniques even when He appears as 'described' [in a form]; He only appeared in the Form to His creation so that they might be enabled to witness Him.

He says: 'How wondrous is the claim of Ibn al-Dukin regarding the Visual Form—which is the Universal Cause—when he mentioned that it is [contained within] the Inward of the Mim (1), may His might be exalted!

His statement and belief must be denounced, for he suggested that the Meaning is partitioned (mutaba'id): one part manifest to His creation and another part hidden within His veil, the Mim. He spoke of things he does not know and used his own analogy (qiyas), saying: "Has it not been narrated that the Outward of the Meaning is the Inward of the Mim?"

He did not understand what the Master—exalted be His mention—intended by this, and he spoke through analogy to compete with people. Whoever holds this view without understanding its true jurisprudence (fiqh) has opposed our Sheikh Abu 'Abdillah al-Husayn bin Hamdan al-Khasibi, who was once asked about the Visual, Manifest, and Essential Form the affirmation of Existence?'