Attar's Poem 16 from the Mokhtar Nameh explores the core Sufi concept of the absolute limitations of human cognition (intellect and thought) in grasping the divine essence. The poem asserts that God's eternity, beauty, and perfection are entirely beyond human reach. Crucially, it highlights the theological principle that divine perfection is exclusive to the Divine; since no other entity exists besides God in the ultimate sense of absolute reality, only God can truly comprehend or reach His own perfection.