Akl-ı Evvel (First Intellect) along with the Tablet (lawḥ) and the Pen (qalam) are simple substances that distinguish between matters. These are mujarrad (abstract) lights, and are not perceptible by the senses, but only conceived by thought. According to us, the ruh (spirit) and qalb (the heart) are also among these substances. They do not undergo corruption, are not lost, do not perish, and do not die. They merely abandon the body, and—as is reported in religious sources—on the Day of qiyāma (Resurrection), they await to return to the badan (body) they left behind. (Risāla, 8)
According to what the manifesting one who is witness (as Allah has informed in the revealed texts) has stated, Allah...