Then God Almighty created the movements, letters, and exits as a warning from Him, Glory be to Him, that essences are distinguished by attributes and stations, so He made the movements analogous to the attributes, He made the letters analogous to what is described, and He made the exits analogous to the stations and ascension, so He gave this name letters in the generality of its faces, such as connecting and disconnecting, E, L, H, Hamza, Alfa, and La Ma. The hamza is first, and the ha is last, or their origin is the same from what follows the heart. Then he made between the hamza and the ha the letter laam and its origin is the tongue, the translation of the heart, so the ratio occurred between the lamin, the hamza and the ha, just as the ratio occurred between the heart, which is the place of speech, and the tongue from which it is translated. Al-Akhtal said .