He perceives the form of the intellect, which is the first of the veils.
Then Allah created a mirror for the essential, universal nafs (nafs, the lower self) for its ḥaqīqa (ḥaqīqa, inner reality); just as the intellect receives a direct manifestation from Him without a veil, so too does the nafs receive a manifestation from behind a veil. Thereafter, the nafs saw itself in the mirror of the intellect. The ḥaqīqa of the nafs is like a ḥijāb (ḥijāb, veil) over the ḥaqīqa of the intellect. Then, the Real (al-Ḥaqq) made the ḥaqīqa of the nafs a mirror for nature (ṭabīʿa).
Subsequently, because of the creation of the veils of nature, intellect, and nafs, nature received a manifestation of the ḥaqīqa of the nafs, which is fixed in His ʿilm (ʿilm, knowledge), and thus nature saw itself in the mirror of the nafs. Since nature is like a veil over the nafs, the Real manifested to the ḥaqīqa of habā (habā, primordial subtlety) from behind this veil. The ḥaqīqa of habā also appeared in the mirror of nature. In the same way, the body (jism) appears in the mirror of habā, and form (ṣūra) is in the mirror of the body. The sum of these four elements (ṭabīʿa, habā, jism, and ṣūra) is the Throne (ʿarsh). The ʿarsh is that which appears only in the mirror of the nafs. Thus, the ʿarsh is the entirety of this chain. (Asfār, 29)
The ʿarsh is the universal rūḥ (rūḥ, the spirit) that encompasses all possible existents; it is the qalb (qalb, the heart) of the insān al-kāmil (insān al-kāmil, the Perfect Human) that contains all realities; it is the body that encompasses the world of bodies, or, due to the Prophet's being the most comprehensive—since all the names of hudā (hudā, guidance) subsist through him—it is the entirety of the great world that encompasses the unity of allness (aḥadiyyat-i jamʿ). For it is the locus of manifestation for all the names of beauty and majesty. Therefore, His sharia (sharia, the sacred law) is the most perfect, most comprehensive, and most expansive sharia. For that sharia gathers together similarity, transcendence, clarification, and admonition. (Asfār, 39)
According to verification, the ʿarsh is the locus of manifestation of ʿaẓama (ʿaẓama, majesty), the place of divine manifestation, and the specificity of the Essence (al-Dhāt). It is called the body and the place of the Presence (ḥaḍra). However, this place is transcendent above all six directions. It is the highest vantage, the brightest locus, and encompasses all kinds of existents. Since it includes the corporeal world, the spiritual (rūḥānī), imaginal (ḥayālī), intellectual, and other worlds, the ʿarsh is like the body of the human being in the Absolute Being (Mutlaq Wujūd). For this reason, some among the Sufis have said, "The ʿarsh is the universal body." Yet, this statement is subject to scrutiny, for even if the universal body encompasses the world of spirits, the rūḥ and the universal nafs are above it.
It is also a fact that we know of nothing above the ʿarsh except the All-Merciful (al-Raḥmān). The term Tawli has also been used for the universal nafs. Such a term, however, would imply that the Lawḥ (Lawḥ, the Tablet) is above the ʿarsh, which is a ruling contrary to consensus. Our Sufi companions who hold that the ʿarsh is the universal body do not differ from our view regarding its being above the Lawḥ. Those who use the term universal nafs for the Lawḥ are the same. There is no doubt that the rank of the nafs is higher than that of the body.
When we reduce what unveiling (kashf) has informed us about the ʿarsh in absolute terms to the level of expression (that is, when we attempt to articulate the knowledge gained through unveiling), we say: It is a sphere encompassing all spiritual and formal heavens. The outer aspect of this sphere is the place of Raḥmāniyya (Mercy), and the self of this sphere is its essential identity (huwiyya). The self of this identity, whether actual or conceptual, is absolute being. (Insān, TI, 4)
The ʿarsh is among the levels of being and is the universal body. In relation to the world, the ʿarsh is like the human form. With its corporeality, spirituality, exterior and interior, it encompasses the human being. For this reason, some Sufis have named it the universal body, just as the rūḥ encompasses the body without being located in any particular part of it.
So too is the existence of the ʿarsh for existents. It encompasses the entire world, both particular and universal existents, equally. This is the Raḥmāni Nafs (Merciful Nafs); for those who understand, it is the Raḥmāni establishment (istiwāʾ) without indwelling. Like the form of the rūḥ.