Know that what is meant by the transfer is to transfer the ruling of the last to the first, and make its place from the first another, even though in the last it was first, and remove from the last the same thing in which this ruling appeared, while the same eye, for he said, “He is the first and the last,” and the identity is one eye, and the ruling was transferred from the last to the first in the same. This specific transfer in this section is only the transfer of what is from a state of hardship to a state of prosperity and from difficulty to ease. Transfer is a facilitation of the path to the presence of mercy, and this transfer appears in three levels. The first level is that it appears in images represented in the image of the sensible, so it has the ruling of sensible things and is not sensible things. And it is from the perspective of tangible things, so that ruling is transferred to it so that it is known that the appearance in some form of an entity free from influence