In Poem 42 of Chapter 10 in Mokhtar Nameh, Attar explores the subjective and deeply personal nature of human existence. He suggests that time and space are not absolute, external dimensions, but are intimately tied to one's own physical and spiritual state, measured by individual breaths and steps. Ultimately, Attar asserts that an individual's entire universe is shaped by their thoughts, highlighting the profound power of perception and inner consciousness in constructing one's reality.