indicate the attributes of the Name, while the "Lord" is the Meaning, because the words are attributed to the Lord. Any thing attributed to Him—the Exalted—such as your saying: "The Light of Allah," "The Face of Allah," "The Soul of Allah," or "The Hand of Allah," refers to the Name. This is because the Name is the locus of the attributes through which [the Name] saw its Meaning.

The Illustrious Sayyid (may Allah sanctify him) stated in the Treatise of Splitting and Joining (Al-Fatq wa al-Ratq):

The Scholar (peace be upon him) was asked: "What is the reality of characterizing the Name by saying that it is the Most Majestic of Attributes and the Highest of Forms and Parables?"

He said: All of this refers to the Name. Whatever attribute you describe the Pre-eternal with, or whatever characterization you give Him, or whatever name you name Him, or whatever parable you strike for Him, or whatever state you point to, or whatever name you call Him by—such as: All-Hearing, All-Seeing, All-Aware, Knowing, Powerful, Overpowering, First, Last, Inward, Outward—and likewise the attributes of The Face, The Side, The Flank, and The Hand, and whatever resembles or relates to that; you must lift the Meaning—the Exalted—above it and assign it to the Name. Such is its [the Name's] station in relation to its Creator, the Pre-eternal.