In Chapter 27, Poem 45 of Mokhtar Nameh, Attar explores the mystical paradox of the Divine being simultaneously hidden and universally manifest. The poem describes the Beloved as "absent from one place, yet manifest in a hundred places," illustrating an omnipresence that defies physical localization. Attar further emphasizes the ineffability of the Divine, declaring that neither the human soul nor the "self-willed intellect" can fully grasp or manifest before it. The poet's futile, exhaustive search from "foot to head" signifies that the Divine transcends all bodily forms and spatial confines, remaining fundamentally beyond the reach of physical or intellectual pursuit.