And he says: 'All the manifestations of the Meaning (al-Ma'na) are Essential (Dhatiyya), not Representational (Mithliyya); for He does not manifest through likenesses or attributes. This is the Principle upon which the Master of the Path [al-Khasibi] built his doctrine: that the Visual Form is the Essence, and whoever considers Her to be 'other' than Him is like the Shurah [Kharijites] and the Nawasib.'

And he says: 'Among the proofs they used to show that the Form is the Essence are: the Hadith of the Hidden Treasure and His saying in "[They] knew Me". Had the Form been 'other' than the Essence, the One Known would be someone other than Him. Therefore, the Hidden Treasure is the Witnessed Existence, and the Inaccessible Unseen is the Manifest Reality.'

And he says: 'Thus, His manifestation through the Visual Form was a Human Name for the [human] genus, while in its Inwardness, it was a Radiant Light (Nuran Sha'sha'aniyan) for the intellect. He states explicitly: "The Form is the Essence" is clearer than any clarity; and that the Two Forms—the Inward Luminous and the Outward Human—are One.