"Ablution in its entirety is the taking of the knowledge of the Mim [Muhammad] from the Sin [Salman]—and in one manuscript: taking the knowledge of the Sin from the Mim. It begins with In the Name of Allah (Bismillah); Bism is the Sin, and Allah is the Mim. Then washing the hand before placing it in the vessel, which is etiquette and not a mandatory obligation. Then washing the Face, which is an obligation as Allah (the Exalted) said: {When you rise to [perform] prayer, wash your faces and your forearms to the elbows} (Al-Ma'idah 6)."

The Face is the person of the Mim (peace be upon him), because he is the Face of Allah, illustrious with Him, and the most illustrious of His creation. Regarding him, the Pre-eternal (the Exalted) says: {And he was illustrious in the sight of Allah} (Al-Ahzab 69).