And in the 'Yemeni Poem' (al-Yamaniyya), he says:

The Universe (al-Kawn) is a Body, and She [the Form] is its Soul, A truth explicitly stated by Adam and Noah.

He says: 'The Universe' refers to Existence. It is said to be an expression for the existence of the world insofar as it is 'a world,' not insofar as it is 'The Truth' (al-Haqq). Among the people of [intellectual] insight, it is synonymous with Absolute General Existence, and in their view, it carries the meaning of the 'Created' (al-Makun).

His saying 'And She is its Soul': Meaning that created things (al-makunat) can neither stand nor be established except through Her existence [the Form], just as bodies cannot stand except through souls. There is no doubt that the establishment of everything in existence occurs in the Seventh Universe, which is the Sanctity of Gnosis (Quds al-Ma'rifa).

The prominent Prince Hasan bin Makrun said: 'And Your secret is pervasive within the whole...' (the verse).

Whoever obtains from it [the secret] the measure of a Dirham, Alongside youths of White Faces, shall gain the spoils.

He says: 'Obtains' (Yafur) means to triumph or win. The Dirham is a minted piece of white silver used for transaction; and what a beautiful allusion this is regarding the Attribute and the Circularity... etc.

He understands the Phantoms (al-Ashbah) and the Souls,