We witness that He is not a body possessing form, nor a substance possessing bounds and limits: He does not resemble bodies, either in limitation or in accepting division. He is not a substance and substances do not exist in Him; and He is not an accident and accidents do not exist in Him, nay He does not resemble an entity, and no entity resembles Him; nothing is like Him and He is not like anything; measure does not bound Him and boundaries do not contain Him; the directions do not surround Him and neither the earth nor the heavens are on different sides of Him. Lo, He is seated firmly upon His Throne (_arsh_), after the manner which He has said, and in the sense in which He willed a being seated firmly (_istiwa_), which is far removed from contact and fixity of location and being established and being enveloped and being removed. The Throne does not carry Him, but the Throne and those that carry it are carried by the grace of His power and mastered by His grasp. He is above the Throne and the Heavens and above everything unto the limit of the Pleiades, with an aboveness which does not bring Him nearer to the Throne and the Heavens, just as it does not make Him further from the earth and the Pleiades. Nay, He is exalted by degrees from the Throne and the Heavens, just as He is exalted by degrees from the earth and the Pleiades; and He, in spite of that, is near to every entity and is “nearer to a creature than the artery of his neck” (Qur. 50, 15), and He witnesseth everything, since His nearness does not resemble the nearness of bodies, just as His essence does not resemble the essence of bodies. He does not exist in anything, just as nothing exists in Him: He has exalted Himself far therefrom that a place should contain Him, just as He has sanctified Himself far therefrom that time should limit Him. Nay, He was before He had created Time and Place and He is now above that which He was above, and distinct from His creatures through His qualities. There is not in His essence His equal, nor in His equal His essence. He is far removed from change of state or of place. Events have no place in Him, and mishaps do not befall him. Nay, He does not cease, through His glorious epithets, to be far removed from changing, and through His perfect qualities to be independent of perfecting increase. The existence of His essence is known by reason; His essence is seen with the eyes, a benefit from Him and a grace to the pious, in the Abiding Abode and a completion in beatitude from Him, through gazing upon His gracious face.