In Poem 30 of the Mokhtar Nameh, Attar articulates the concept of absolute divine non-duality, rejecting any notion of separation within the spiritual kingdom of God. The poem further emphasizes a profound esoteric connection by asserting that God is not only the ultimate secret of the soul but its very essence. This highlights the Sufi perspective that the truest reality of the human spirit is deeply intertwined with the Divine.