In Attar's tale of Sultan Mahmud and his impoverished namesake, the contrast between the powerful king and the destitute old man highlights the transience of worldly status. When the king questions how they can share the name 'Mahmud' (meaning 'praiseworthy' or 'praised') when they are so different in stature, the old man responds that upon death and returning to dust, both will become entirely equal. This thematic focus emphasizes the vanity of earthly power and reflects Sufi teachings on humility, reminding the reader that mortal titles and wealth hold no ultimate spiritual significance.