The outward forms of these acts of worship are luminous men and esoteric religious knowledge

Excellent are the preceding masters and the scholars firmly rooted [in knowledge] who traversed his path, followed his tracks, weighed by his scale, knew his indications, and were guided by his straight path. They clarified to us what they clarified and explained what they explained of the intent behind the forms of worship—such as the trustworthy youth Abu Sa'id Maymun ibn al-Qasim al-Tabarani, the mujahid in the way of Allah; and like the famous prince and the refined scholar Hasan ibn Makzun al-Sinjari, and others among the masters of religious gnosis and divine secrets. For all of their compositions and the rest of the books of Monotheism [Tawhid] point to the negation of belief in the outward [aspects] and the affirmation of the inward, because that is their belief, their school of thought, and their pure religion, which does not require us to profess or believe in any of the outward forms.

I have not found anyone among the People of Monotheism who reported regarding the intent behind the outward forms of these acts of worship except that they are Luminous Men [Rijal Nuraniyun] and inward religious gnoses.