From 'The Masterpiece of Reports' (Tuhfat al-Akhbar):

And he [the Sheikh] says: 'And anyone who pointed toward this Existing Form by claiming She is the "Soul of the [Letter] Mim" (Ruh al-Mim): has, in his pointing, sought refuge in the Unseen and stumbled into Doubt (al-Rayb). He has obscured his indication with honored veiling and the grand law through his saying: "I bear witness that the Visual Form is the Universal Goal."'

And he says regarding the 'Two Important Principles' in this doctrine: 'This Shaybi House was built upon the Knowledge of the Form.'

And he says: 'Indeed, the Foremost Masters among the men of this Shaybi Religion established their foundation upon the Knowledge of the Form.'

And he says: 'Indeed, the Great Essence—which is praised with Negative Attributes (Sifat al-Salb) by the veiled ones, and which cannot be perceived by a near angel or a sent prophet, nor imagined by suspicions or described by describers—She is, in truth, the Visual Form.'

And he [the Sheikh] says: 'The Hidden Treasure (al-Kanz al-Khafi)—whose existence the Near Ones (al-Muqarrabun) have attained and recognized during the state of His Witnessing—had He been 'other' than the Form, then the One Known would be someone other than Him.