This is because He (the Exalted) named the Luminous Persons with these worldly names to cloak His inward secrets, and so that we may use their outward forms as evidence for the knowledge of their inward reality, and so that we may perform their outward forms among their people [the public] for the sake of dissimulation [Taqiyya], not for religious devotion or belief in them. Allah the Exalted said: {Say, "Name them. Or do you inform Him of that which He knows not upon the earth or of an outward aspect of speech? Rather, their plot has been made fair-seeming to those who disbelieve, and they have been averted from the way"} (Ar-Ra'd 33). Meaning: they were averted from the Inward Science, which is the Path of Truth, as our Master Abu Sa'id interpreted it in the book (The Questions [Al-Masa'il]). And He (the Exalted) said: {So a wall will be placed between them with a gate, its interior containing mercy, but on the outside of it is punishment} (Al-Hadid 13).

And He (the Exalted) said: {And We turn their hearts and their eyes just as they did not believe in it the first time} (Al-An'am 110). And what points to that is His saying (the Exalted): {Say, "I am only a man like you"} (Al-Kahf 110). And He (the Exalted) said: {But those who wronged among them changed the word to a statement other than that which had been said to them} (Al-A'raf 162).