The first allusion regarding the esoteric meaning of the magnification (takbir): Know, O brother, that the meaning of magnifying God Almighty is the affirmation of His greatness and the negation of any limitation to His Essence, as there is no goal greater than it; for it is the goal of every goal and the end of every end. Furthermore, because His Essence is greater than that through which all existing beings witness Him in the witnessing of His testimony, because each of them witnessed Him according to the extent of their own capacity. Magnifying Him in reality is the removal of description from Him in the "magnified" [concept] imagined by human intellects. It has been legislated in five instances: in the adhan, the iqama, the prayer, Eid al-Fitr, and Eid al-Adha. In these instances, it comes as single, double, fourfold, fivefold, and sevenfold.

We have already mentioned its meaning in the adhan and the iqama. Its meaning in the prayer is single, and that is during the transition of the prayer-performer’s state from "turning" to the prohibition of turning toward any direction other than the Qibla with the first magnification; then to the bowing (ruku), then to the prostration (sujud), then to the sitting, then to the standing after the testimony (tashahhud).