Atāyā-yi dhātiyya (gifts pertaining to the Divine Essence), even if not entirely devoid of attributes (ṣifāt), are those things which, without regard to the attributes, are the source of the manifestation (tajallī) of the Essence (dhāt).
Atāyā-yi asmāʾiyya (gifts pertaining to the Divine Names) refers to the Names (asmāʾ) being the source of the manifestation of the attributes (ṣifāt). (Sofyavi, 42)