And he says: 'The heresy of Isma'il bin Khallad emerged, claiming that the Form is [merely] the inward aspect of the [letter] Mim, and that the Essence cannot be seen in any state amongst states. Then, the Sword of the Believers and the Protector of the Domain of Religion [Sidi Abu Abd Allah] rose to refute him, clarifying that the Form is the Essence, and that its Outward (Zahir) is not contrary to its Inward (Batin); and that She is the Witnessed One, showing them the Essence as a Form-representation (Taswiran) through His Power.

And he [the Sheikh] says: 'The doctrine is built upon the Knowledge of the Form; for everything that has no form ¹ is nearly nothing at all.'

And he says: 'Regarding the Great Essence—which the Sheikh [al-Khasibi] emphasized in ten [different] places in his Epistle: whoever considers it to be 'other' than the Visual Form is like the Shurah [Kharijites] who disavow Him.'

And he says: 'The doctrine of Sidi Abu Abd Allah is built upon the principle that the Visual Form is the Universal Goal and the Great Essence. Therefore, this principle is not to be undermined by reports stating that 'the Form is [merely] the Power of an Almighty or a Shining Light'; rather, such [interpretations] should be discarded or referred back to their [original] authors, even if the transmission is authentic.'