And it has been verified—and to Allah belongs all praise—from the statement of our Master al-Sadiq—Exalted is His might—that “‘Ayn-Sin-Qaf contains the secret of Ali,” that these three letters equate to twenty-six in the Jummal (abjad) calculation [of the small system], just as the word “Ali”—composed of three letters—also equates to twenty-six in the aforementioned calculation.

The Second Verse: [“Or have they taken protectors besides Him? But Allah—He is the Protector, and He gives life to the dead, and He is over all things competent.”] ¹