From the Diwan of the Sheikh, with the Commentary of Sheikh Ibrahim 'Abd al-Latif:

'Even if we have been delayed in presenting what has been transmitted from the Diwan of our Master, Abu 'Abdillah al-Husayn bin Hamdan al-Khasibi (peace be upon him), we have not missed affirming it alongside the commentary of the sanctified scholar, Sheikh Ibrahim 'Abd al-Latif. Among his verses in the poem titled "The Gate of Guidance" (Bab al-Hidaya):

He shows them the Essence (al-Dhat) as a form by

His power, Exalted is the Former above the formation of a material body.

He [the commentator] says: "He shows them" (Yurihim) is the present tense of 'showing someone something,' meaning He made them see and witness Him.

"The Essence" (al-Dhat) means His very Essence.

"Formation" (al-Taswir) is a metaphor for the diversity of manifestations (al-mazhahir) in the eyes of the beholder... etc.

But it is a Power of Existence (Qudrat al-Ijad) that is distinct, Not created for the creation to observe [as a physical object].

"But it is": referring to the Form (al-Surah), which is the Essence (al-Dhat).