As for his saying, “Where are these letters?” then tell him, “In the accidents of breaths, the Merciful soul displays to the soul what creates the essence of the letter and displays the letters, what creates the names.” So the essence of names is in letters, and the essence of letters is breaths, and the essence of souls is souls, and the essence of souls is hearts, and the essence of hearts is with Me their turning point, and the names of truth are not multiplied or multiplied except in Appearances: As for him, they are not governed by the number nor by his origin, which is the One. His names, as such, are neither characterized by unity nor by multiplicity. The Imam’s question is only about the names by which pronunciation occurs in the world of verbal letters and by which the number occurs in the world of writing. Sometimes he takes into account the number and sometimes he takes into account the pronunciation, and as for other things. Then he makes third letters, which are the i