Its composition consists of three letters: (Alif, Sin, Mim [A-S-M])—the Alif is al-Miqdad, the Sin is the Gate, and the Mim is the Name—and the three persons are a single reality.

And to this made allusion whoever rendered the three a single thing. These are foundational principles (usul) in which deep comprehension (al-fiqh) is mandatory. We have shared with the philosophers in their statement: "Intellect ('Aql), Knower ('Aaqil), and Known (Ma'qul)," where all three point to a single meaning, while the Creator, according to them, does not enter into this combination; rather, He is One from all directions.

[15]As for the statement of our master Abu Shu'ayb, peace be upon him: "O Guide to His guides, O One manifest by His power, O One hidden by His wisdom, O One proclaimer of His call."

This is what the trustworthy youth, may God sanctify his soul, narrated in Kitab al-Ma'arif (The Book of Divine Knowledges). He narrated that a group said: "We have witnessed some of them saying: 'O Guide to His guides, O One manifest by His power, O One hidden by His wisdom,' and their allusion by that is to the Creator, the Exalted. For He guided the Name—our master Muhammad, His glory is magnificent—to His knowledge,