In Poem 38 of Attar's Mokhtar Nameh, the poet emphasizes the absolute incomprehensibility of divine secrets and the boundless nature of divine wisdom. Attar asserts that God's secrets cannot be captured by human constructs like letters or numbers. Furthermore, he declares that no one, for all eternity, will ever attain full awareness or comprehension of divine wisdom, highlighting the ultimate limitation of human understanding in the face of the infinite.