From 'The Baghdadi Treatise' (al-Risala al-Baghdadiyya): Authored by Sheikh Abu Abd Allah Muhammad bin Muhammad al-Khalhali, on the authority of his trustworthy teacher; mentioned by al-Sayyid Abu Sa’id in his 'Successive Treatise' (al-Najhiyya) and narrated by the author of 'The Egyptian Treatise'—may God sanctify their souls.

He says: Praise be to God, who is manifest to His creation through the Evident Form (al-Surah al-Jaliyya), the Named of all names, and the Originator of the realities of all things. He says: Our Master al-Khasibi (peace be upon him) was asked about the Visual Form; he responded with both negation and affirmation. The affirmation was a proof of Existence, while the negation was for Sanctification (Tanzih)—[affirming] that no form can encompass Him.

Then he said in another place: Verily, the Visual Form is the Ultimate Goal. It is He, in terms of affirmation, existence, witnessing, and certainty; yet He is not it—not at all—not in terms of combination, nor confinement, nor encompassment.

He says: Then he was asked about the 'Difficult and the Deemed-Impossible' (al-Sa’b al-Mustas’ab)? He replied: The 'Difficult' is the acknowledgment of the Visual Form, and the 'Deemed-Impossible' is submitting to it in Servitude (Ubudiyya).