and the One (al-Ahad) recognized from the singular (al-Wahid). And his saying (yet He is not she, neither in totality nor in combination) is a negation that sights could see Him through encompassing and perception like other perceived, witnessed things; because He is too exalted for sights to perceive Him through the reality of looking, or for eyes to imagine Him through the reality of restriction and perception."

And it came in The Book of Stripping Away (Kitab al-Tajrid): "(She) is He—meaning: indeed, the form which pointed to its own essence with meaning and explicitly declared divinity is Allah, besides whom there is no deity, so as to affirm the Exalted, Worshiped Existent. And He is not she—meaning: He is not as you see Him as a form. If the manifestation were exactly as the fleshy, bloody eyes looked at it, the luminous beings would not have seen Him as luminous while the human sees Him as human; rather, all the worlds would have seen Him in a single modality and a bounded form. In truth, He, glorified is He, is neither formed nor imagined."

And Sheikh Kamil Salih Ma'ruf said in his Leaves: "It is said: The Essence (al-Ma'na) is other than the Ultimate (al-Ghayah)—the Ultimate being the witnessed form—meaning: