He creates them singly, then pluralizes them, for their realities refuse that. So he created the form which is the composing of two of these realities, so they became as if they had existed separately, then they were combined, so a reality that did not exist at the time of separation appeared for the composition. The facts give that these mothers did not It had no existence in its essence at all before the existence of the forms composed of it, so when He created these forms, which are water, fire, air, and earth, and made them, Glory be to Him, transform one into another, so that fire returned to air and air to fire, just as the tā’ transformed into a tā’ and the sīn turned into a ṣād, because the astronomy from which the first mothers were created, these letters were created from them.