In Poem 31 of Attar's Mokhtar Nameh, the central theme is Divine omniscience, particularly regarding the innermost secrets of human nature. The poem emphasizes that while humans may be unaware of the profound mysteries revolving within their own existence, God has absolute knowledge of every secret and the precise measure of every affair. This reflects the Sufi concept of God as the ultimate Knower whose awareness encompasses both the macroscopic events of the world and the microscopic depths of the human soul.