And the fact that these are among the letters of Allah's names—may His praise be exalted—and His attributes does not prevent them from being opening formulas for the surahs. For Allah—may His praise be exalted—has opened many surahs of the Qur'an with praise and extolment of Himself, and many of them with glorification and exalting of Himself, so it is not impossible that He would begin some of them by swearing by them.

So those surahs whose beginnings start with the letters of the alphabet, one of the meanings of their openings is: that they are opening formulas for those surahs of the Qur'an that He opened with them. And they are among the things by which He swore, because one of their meanings is that they are among the letters of the names and attributes of Allah—exalted be His mention—according to what we have previously explained, and there is no doubt regarding the validity of the meaning of swearing by Allah, His names, and His attributes. And they are among the letters of the Abjad calculation. And they are emblems and names for the surahs that were opened with them. Thus, that encompasses the meanings of all that we have described, from what we have clarified of its aspects. For if Allah—may His praise be exalted—had intended thereby, or by anything of it, to indicate a single meaning among those it could bear, to the exclusion of all other meanings, the Messenger of Allah Peace and blessings of God be upon him would have explained that to them in an unambiguous clarification. Since He—may His praise be exalted—only sent down His Book upon His Messenger Peace and blessings of God be upon him to explain to them that wherein they differed. And His Peace and blessings of God be upon him leaving unclarified that some aspects of its Interpretation were intended to the exclusion of others is the clearest Evidence that all of the aspects it can bear are intended. Since none of those aspects was rationally impossible to be part of its Interpretation and meaning, just as the combination of many meanings for a single word, with a single expression, in a single discourse was not impossible.

And whoever rejects what we have said regarding that shall be asked for the distinction between that and all other words that come with a single expression while encompassing many different meanings, such as ummah (community) and dīn (religion) and similar nouns and verbs. He will not make any statement regarding one of them without being bound to the same in the other.

Likewise, everyone who interprets any of that according to one aspect to the exclusion of the other aspects