In Section 4 of the Haft Awrang, Jami examines the nature of the Divine Attributes and Names. He asserts that while Islamic tradition famously enumerates ninety-nine Names of God, His actual attributes and names are infinite and transcend any human count or analogy. Conceptually, Jami addresses the classic theological and mystical dilemma of the relationship between the Divine Essence (Zat) and His Attributes, stating they are 'neither other nor identical' (na ghayr va na 'ayn). This formula highlights that the Attributes are not distinct, independent entities apart from God, yet they are not simply synonymous with His absolute, undifferentiated Essence.