In Attar's Elahi Nameh, the 'Tale of Abu Ali Farmadi' introduces the Sufi concept that divine love transcends the traditional accounting of sins and virtues. The narrative describes a lover of God receiving a blank book of deeds on the Day of Resurrection. God declares that He does not record the good or bad actions of His true lovers. This allegory illustrates that absolute devotion to the Divine moves the believer beyond the transactional realm of reward (heaven) and punishment (hell), rendering standard religious accounting irrelevant in the face of pure, transcendent love.