This is because it contains what we have mentioned regarding the Monotheism of the Meaning (al-Ma'na), and the proof of His manifestation in a visible form. Furthermore, he [the poet] negated from Him (the Exalted and High) human attributes and fleshy, bloody delineations, [affirming] that He is distinct in reality from His creation, and that [the manifestation] was merely a concealment (Talbis) and a familiarization (Tanis), as evidenced by the words of the Exalted: 'And We would have obscured for them that which they are obscuring' 1 .
He carried out His command regarding what was and what shall be, and [affirmed] that the visible image manifested in the form of the 'Anza' (Ali) is 'He, and yet not He.' By this, he means that the image which pointed to its own essence through the 'Meaning' and explicitly declared its Divinity (Lahutiyya) is Allah—there is no god but He—for the purpose of affirming the Existent, the Most High, the Worshipped.
'And not He is it': meaning, He is not [limited to] what you see as a physical form. If His manifestation were exactly as the 'fleshy eyes' perceive it, the 'luminous being' would not see Him as luminous, nor would the 'human being' see Him as human. Indeed, if that were the case, all the worlds would see Him in a single, fixed, confined, and lifeless form.