And he says: 'Then he removed all ambiguity by his saying: "Indeed, that Form and those Manifestations which He displayed to the observers are Him—based on what we have demonstrated in this Epistle.

And he [the Sheikh] says: 'He has made it clear that the Form and the Seven Essential Manifestations (al-Zuhurat al-Saba' al-Dhatiyya) are Him.'

And he says: 'Indeed, the Meaning (al-Ma'na) manifests through a Visual Form, and He—Exalted is He—manifests only through His Essence a thousand and one times. So, can someone who believes that the Inaccessible Unseen is 'other' than the Visual Form truly know the doctrine of the Sheikh [al-Khasibi]? If he does know it, yet claims the Form is 'other' than Him, then he is disdainful of it and does not truly believe in it; may Allah protect us.'

And he says: 'That is a clear proof and a radiant evidence that the Form is the Essence and the Inaccessible Unseen.'

And he says: 'The Two Forms are one single Reality and one single Essence in Truth and Essence, though not in Genus and Outward Appearance.'

And he says: 'Indeed, the Meaning manifests only through His Essence, not through any of His creation. For the Visual Form exists for the sake of Existence [itself], and She is the Inaccessible Unseen.'