That is for inward meanings and obscure secrets—an indication to the gnostics that the letter Alif is the beginning and the end, and likewise the letter Ya. These two letters were made as an example to denote that every letter among the letters is the beginning and the end, as the Exalted informed us by His saying: {He is the First and the Last, the Outward and the Inward} (Al-Hadid 3).

And that He, the Exalted, no state of His preceded another state such that He would be first before being last, or be outward before being inward. Likewise, His outward is not other than His inward, and His inward is not other than His outward.

It was mentioned in the Gospel that He is the Alif (Alpha), the beginning, and the Ya (Omega), the end. This is supported by what appeared in the nineteenth chapter of the (Gospel of Matthew), which is his saying: "But many who are first will be last, and the last first."

And like it in the twentieth chapter is his saying: "So the last will be first, and the first last, for many are called, but few are chosen."

And like it is his saying in the tenth chapter of the Gospel of Mark: "But many who are first will be last, and the last first."

And like it is his saying in the thirteenth chapter of the Gospel of Luke: "And behold, there are last who will be first, and there are first who will be last."