In summary, the core premise concerning monotheism and transcendence is as follows: We must first affirm the manifestation of the Essence through the names and attributes so that we do not lapse into total divestment (al-ta‘ṭīl). Following this, we affirm what we have witnessed of the miracles and powers that appeared from that form. Thereafter, we negate the delineations and physical forms, because whosoever possesses this power as His power, then that physical form is not His true form. Thus, the foundation of negation is that we negate everything our eyes perceived within the Sublime Essence, because you will find no one declaring the Creator transcendent except above that which his own eyes have perceived, and above that which He, glorified is He, caused to flow upon Himself within the eyes of the onlookers.

As for how we point during our worship, and to whom we point: verily, the pointing of the worshipper during his worship and prayer is invalid except when directed toward a present, existing Entity (ḥāḍir mawjūd) that sees you and you see Him. This is because an unperceivable, absent entity cannot possibly be pointed to,