And how could it not be so, when he is the Greatest Name (al-Ism al-A'zam) by which all beings act, the Ruler and Disposer of affairs (al-Hakim al-mutasarrif) over all existents. For he is the First and the Last, the Hidden and the Manifest, the First by the lights, and the Last by the cycles, and the Hidden by the secrets, and the Manifest by the traces. Thus, he is the station of the Lofty Lord in the necessity of obedience and command... etc.

Clarification (Tawdih): The Creator described Himself in His Mighty Book, saying: ["He is the First and the Last, the Ascendant [Manifest] and the Intimate [Hidden], and He is, of all things, Knowing."] ¹

And our Master, the Commander of the Faithful, said in some of his exoteric sermons printed in the books of the people of the exoteric (Ahl al-Zahir): "I am the First and the Last, the Manifest and the Hidden, and I am, of all things, Knowing." And the sun, upon which he cast the greeting of peace, answered him by saying: "And upon you be peace, O First, O Last, O Manifest, O Hidden, O you who are, of all things, Knowing." And the Messenger said in his speech concerning him: "So he is the First and the Last, the Hidden and the Manifest," and followed it with his saying: "Thus, he is the station of the Lofty Lord," by the indication of the mention that he is the Greatest Name (al-Ism al-A'zam), and the Greatest Name is the Name of Majesty "Allah" according to the belief of all religious people.