Thus, we have come to know through the statements of the Imams, glorified is their glory, and the monotheists, that the Creator, glorified is He, is declared transcendent above the attribute of physical bodies, the association of forms, and homogeneity with mortals. We have also learned that everything the servants perceived within the visible form regarding the attributes of created beings is merely an illusionary projection (takhyīl) and anthropomorphism appearing within their own eyes due to their sins, and that everything they perceived tracks back to them and takes place within themselves.

Furthermore, the Masters, glorified is their glory, and the monotheists, peace be upon them, have drawn attention to a vital matter concerning monotheism and transcendence, which is: It is impermissible to enact negation except after establishing affirmation.

Therefore, it is impermissible for us to negate the form except after affirming the manifestation of the Creator through it. This is because the form by which He homogenized Himself with created beings was absolutely indispensable for them in order to establish objective existence, exactly as it is stated in Kitāb al-Usūs: