In Poem 15 of Mokhtar Nameh, Farid al-Din Attar explores the central Sufi paradox of God's simultaneous immanence and transcendence (the outer Zahir and the inner Batin). The Divine is described as both the gem of the boundless ocean of grace and the hidden treasure behind the veil of the two worlds. Attar emphasizes that God's extreme manifestation is precisely the cause of His hiddenness (bas payda'i az ankeh bas pinhani). This paradox is further illustrated by the dual presence of the Divine: existing entirely outside of the physical cosmos (birun-e jahani) while remaining deeply embedded within the human soul (darun-e jani). To learn this concept, one must first read and comprehend the verses of Poem 15.