When the ruh (the spirit) becomes annihilated, Allah, the Exalted and Glorious, establishes a subtle essence (latīfa) in place of the body from which He has stripped the servant, without any incarnation from His own Essence. This latīfa is neither separate from the servant nor attached to him. For His manifestation to His servants is an act of grace and generosity. (Insān, I, 37)
The manifestations of the attributes (tajalliyāt al-ṣifāt) consist in the servant’s essence fully, definitively, and certainly accepting the attributes of the Lord, in a legal and actual sense. Just as the described accepts being characterized by the attribute. For, as mentioned above, the divine subtlety (latīfa) is the servant’s own servant...