The Meccan Revelations: Page 427 from Volume Two

From this chapter on the divine name that motivates and directs it to create the Preserved Tablet

which is the universal soul, which is the spirit that is blown out of it into the formed forms after their perfection has been modified, so God gives it with that blowing any form He wills from His saying in any form He wills, He has composed you and directs it to create Ha is from the letters and Ha is a metaphor and its direction is to create the ventricle from the preordained houses

Know that this soul is the Preserved Tablet

It is the first emanating existence and the first existence that existed at a cause and it is the first intellect and it exists from the divine command. The cause has a face to God that is specific to that face before existence, and He and every entity in the world has that face whether its existence has a created cause or not .