Then I fear that it might be a mistake on the part of the traditionist, and that he intended [bāʾ, sīn, mīm], after the manner in which beginner children in school are taught the letters of Abū Jād, but he erred in that, joining them together, and said: "Bism"; because there is no sense to this interpretation when "In the name of Allah, the Most Gracious, the Most Merciful" is recited as the reciter recites it in the Book of Allah, due to the impossibility of its meaning according to what is understood by all Arabs and the people of their language, if its interpretation were to be carried upon that.

The discourse on the interpretation of the statement of He Whose praise is majestic: ﴿Allah﴾.

Abū Jaʿfar said: As for the interpretation of the statement of Allah, exalted be His mention, "Allah," it is according to the meaning of what has been narrated to us from ʿAbd Allāh ibn ʿAbbās: He is the One Whom everything takes as God, and Whom every creature worships.