He is an incomparable body (jism munfarid), for bodies are of two types: a dense body (jism kathif) which has an above, a below, a right, a left, a behind, and a front—and these are the created human bodies, by any form of which the Creator cannot be pointed to—and a [subtle body upon which no form falls; and the delicate] 1 is like the air, the radiance of the sun, and like the night and the day.
Thus, when the Creator is distinguished from the contiguous human bodies and the vanishing accidents, it becomes obligatory that His merit be recognized over the sublime bodies 2 which have no form, no above, no below, no behind, no front, no right, and no left. And He is the incomparable, eternal body who possesses a form and an aspect.
As for His form, it is the hearing, the sight, and the configurations (al-takhatit); and as for His aspect, it is the Spirit, because He does not manifest to creation [except through the form of the modality of eternity alone] 3 ,