As for their outward form (Zahir): it is an inevitable necessity (hatm mahtum) according to need and exigency, for through it lies the life of the physical bodies; just as through their inner meaning lies the life of the faithful souls. Thus, their outward form is for the physical, outward body, and their inner meaning is for the faithful, inward soul. Due to His knowledge, Exalted be He, of the bodies' need and their necessity for the outward aspect of these blessings, He made them lawful for us. And due to His knowledge of the souls' need and their necessity for their inner meaning—which is symbolized (al-mamthul) by their outward form, and which represents the multiplicity of His manifestations (zuhurat) and the manifestations of the worlds his celestial and terrestrial holiness, and their diverse sayings and actions in correspondence to the types of His creations, He made them obligatory upon us. This is because the faithful souls are in dire need of their inner meaning (Batin), just as the physical bodies are in dire need of their outward form (Zahir)—measure for measure and weight for weight.

Know that the outward form is only used due to the intensity of the need for it; were it not for that, no one would use it at all.

The proof of this is the transcendence (tanzih) of the Worlds of Light beyond this food, drink, clothing, marriages, and other such things; that is only because of their lack of need for them. As for us humans, the Almighty has made their outward form lawful for us as a grace and mercy from Him,