In Poem 20 of the Mokhtar Nameh, Attar illustrates the overwhelming grandeur of the Divine by contrasting it with the utter insignificance of all creation. He argues that if even the highest celestial realms—represented as a 'thousand Divine Thrones'—are reduced to a mere 'speck' in the presence of God, the existence or non-existence of anything else ('a handful of specks') is entirely inconsequential. This poem emphasizes God's absolute self-sufficiency and the triviality of the material and spiritual worlds when compared to the infinite Divine reality.