That is an indication of the magnification of the Meaning—may His glory be exalted—above His Name, which is the esoteric reality of the prayer. The number of its esoteric [elements] in the prayer was seven as an indication of the essential attributes of the Meaning.

And in the second: [it is] five, because the two Eids are: the person of the speaking Mim, and the Fasting is by the person of the silent Mim. The speaker is manifest through five persons; therefore, the magnification was legislated according to the number of his persons so that the magnification may be valid according to the number of his persons that point to him. The prayer in the two Eids consists of two units (raka‘atan) in each Eid, and they are: indicative of the Veil and the Gate. The audible recitation in them is an indication of the call that occurred toward the Meaning from His Veil before the witnesses.

It is also an indication of the expiration of the cycle of concealment (dawr al-satr), the entry into the cycle of disclosure (dawr al-kashf), and the spreading of the protected secret; because the two Eids are among the gates of disclosure in which the Mim called out the "Meaning-ness" of the True Meaning.