This is accomplished through tanzīh (declaring God's transcendence). The third journey is from the Real (al-Ḥaqq) to creation, which occurs by descending to the rank of divine names and lordly attributes. The fourth and final journey, which is the culmination of all journeys, is unique to the human being who is the khalīfa (vicegerent) of the All-Merciful (al-Raḥmān) in the realm of possibility (the world where existence and non-existence, coming-to-be and passing-away, are equally valid). That is, it is specific to the Muhammad of the age. Regarding this, in the section on the letter Mīm in the Risāla-i Muʿashsharāt, I have said:
He is the ayn (essence) of the Muhammad of the age
He manifests to the communities by the decree of the age
And all are prophets
By the existence of Allah, but not by blood
The manifestations of His Essence are countless
Words are insufficient to enumerate them one by one
The great Sufis (mutasawwifūn) consider the doctrine of ḥulūl (the indwelling of Allah in the servant's body) to be kufr (disbelief). For, in such a case, there would have to be one who indwells and one who is indwelled in. But Allah is exalted above this. According to them, Allah subsists by His Essence, needing nothing. Existence (wujūd) subsists only through Him, and is one of His manifestations. They liken the cosmos to the waves of the sea. In this case, a wave cannot indwell the sea, for it has no existence apart from water. The wave is nothing but forms subsisting by the sea. (Rihla, 217)
asmāʾ/asmāʾ Allāh (the names of God; ṣifātiyya)
All names are attribute-names, while Allah is the name of the Essence (al-Dhāt). A name is a sign of a meaning. The meaning is a sign indicating the Essence. Names are signs indicating the attributes. Attributes are signs indicating the Essence. Whoever accepts the attributes but does not accept the Essence is not a Muslim. One who accepts the Essence before the attributes can be called a Muslim, and the acceptance of the attributes is also necessary. The proof of this is as follows: If someone were to say, 'There is no god but al-Raḥmān,' or 'There is no god but al-Raḥīm,' and so on for all the names, unless he says, 'There is no god but Allah,' he cannot be considered a Muslim. Again, if someone accepts only this name al-Wāḥid (the One)—which is Allah—all the other names are included in this name, but not vice versa. The meanings of all the names can be derived from this name. All the aspects of the other names are included in this name. This name (Allah) is in need of no other name besides itself.
As the Sufis have said regarding the attributes, so too regarding the names: they are neither identical with Allah nor other than Him. Some, however, have said that the names of Allah are identical with Allah. (Taʿarruf, 17)
According to reason and the sharia (sacred law), the principal names (imām, chief) are seven, no more and no less. All other names are subordinate to these. These names are: al-Ḥayy (the Living), al-ʿAlīm (the Knowing), al-Murīd (the Willing), al-Qāʾil (the Speaking), al-Qādir (the Powerful), al-Jawwād (the Generous), and al-Muqsiṭ (the Just). (Inshāʾ, 33)
The manifestation of the names is, in reality (ḥaqīqa), the manifestation of the Essence. For the names pertain to non-being (matters tending toward non-existence), while manifestation pertains to being (existence). The hiddenness of the Essence is identical to the manifestation of the names. The manifestation of the Real (al-Ḥaqq) is identical to His hiddenness. In respect of His oneness (waḥdāniyya), His hiddenness is identical to His manifestation, for He is One in every respect. (Asfār, 44)
The names of the Exalted Real (Ḥaqq Taʿālā) are of two kinds: those that in their essence indicate an attribute...