In Chapter 7, Poem 8 of Attar's Mokhtar Nameh, the poet outlines the relationship between the Divine and the physical world:

• Reflection of Perfection: Both worlds are described as a reflection of Divine perfection (Kamal), which manifests as ultimate beauty (Jamal).
• The Illusory World: The beautiful forms observed in the physical world are characterized as play, fantasy, and illusion (khayal), rather than true independent realities.

This highlights the Sufi view that the material universe acts as a mirror reflecting Divine attributes, while remaining ultimately illusory in itself.