And it came in The Gift of the Righteous (Tuhfat al-Akhyar): "As for what you mentioned of the names and attributes applied from eternity to His Name (al-Ism), that is a parable for the closeness of the Mim to its Essence (Ma'na), just like the closeness of the outward senses to the sensory form. Those apparent actions and movements originate from the form via those senses. This is demonstrated by the saying of as-Sadiq, glorified is his glory: 'Indeed, Allah is One (Ahad) Who created a singular being (Wahid), making him His eye with which He sees, His hand with which He strikes, and His ear with which He hears.'

Therefore, it must not be thought that because he is His eye, His hand, and His ear, the Name is the physical form of the Essence, speaking from Him, and seeing, striking, and hearing through Him. Rather, all of this is a parable and a proof to negate the attribute from the Essence (al-Ma'na) and settle it upon the Name (al-Ism)."

And in the testament of al-Jali to Abu Sa'id, Allah sanctified their secrets: "And He—meaning the Name—is the speaking tongue that speaks on behalf of Allah, the ear with which He hears,