In Poem 40 of the Mokhtar Nameh, Attar explores the theme of Divine omnipresence through the motif of the microcosm. The poet describes the universe as a 'circle' of bounty and asserts that by contemplating 'each and every particle' (ذره), one can witness 'oceans upon oceans' of Divine power. This illustrates the Sufi concept that the infinite majesty, wisdom, and power of the Creator are perfectly mirrored within the smallest elements of creation.