In Attar's 'The Tale of Mahmud and Counting the Elephants', Sultan Mahmud is portrayed as a ruler who, despite his vast military power and possession of 1,400 elephants, recognizes his ultimate dependence on the Divine. The tale emphasizes that worldly power and wealth are merely a manifestation of divine grace (fazl-e Kerdgar) rather than personal achievement. It teaches the spiritual necessity of constant gratitude (shokr) towards God, the true Benefactor, suggesting that failing to acknowledge these continuous blessings is a grave spiritual shortcoming.