And know that when God said, “Call upon God” or “Call upon the Most Merciful,” whichever you call upon, to Him belong the most beautiful names. He made the most beautiful names belong to God as they are to the Most Merciful. However, here is a subtlety, which is that the name has a meaning and has an image, so he invokes God in the sense of the name and invokes the Most Merciful in its form. Because the Most Gracious is the One who is designated by the soul, and by the soul the divine words appeared in the levels of emptiness in which the world appeared, so we do not call Him except in the form of the name, and He has two forms, an image that we have of our breath and the structure of our letters, and they are the names by which we call Him. They are the names of the divine names, and it is like dressing them, and we in the form of these names that are from our breath are translators of the names. The divine nature and the divine names have forms from the soul of the Most Merc