and that form and the manifestations which He manifested to the onlookers: it is He according to what we have demonstrated in this epistle that He manifested it to affirm the vision and to validate certainty, and it is found in the mind and stands, so it does not transform nor cease, not that He is it, neither partially, nor collectively, nor restrictively, nor comprehensively.

So he demonstrated by this saying of his, may Allah honor his station: that the seen form is the one Meaning which does not double into a number, and does not manifest except by His essence.

Then he said: And the Name is one, it doubles and enters into the number, and it is the form, the likeness, and the names, and it is in every number, and its numbers are one, and it is the Meem, majestic is His mention.

And this is a proof that the Meem is the one, and it is the first of the numbers, and it is that which doubles and enters into the number, the foundation of numbers and a pillar for them, and a support for them, and all numbers are attributed to the one, because the Ayn—according to what its mention and explanation preceded—is the One, it does not double into a number and does not manifest except by His essence.