In Chapter 4, Poem 12 of Attar's Mokhtar Nameh, the poet explores the paradoxical nature of the Divine essence, referring to it as an ineffable 'thing' (چیز) that defies simple singularity ('not one, and yet is a thing') while encompassing all of existence. The poem emphasizes the limitations of the human intellect and soul in defining God. Whatever conclusion the soul reaches about the Divine is partially true ('It is indeed that'), yet God remains fundamentally 'beyond all judgment'. This encapsulates the core Sufi concepts of divine immanence (God as the entirety of existence) and transcendence (God beyond human comprehension).