By the one who is denoted by the name Allah (who created my being with His Names in accord with the meaning of the letter ‘B’), the Rahman, the Rahim.

1. Ha, Meem.

2. This is a revelation (an explanation) from the Rahman and Rahim One!

3. For people who understand, it is the knowledge, whose signs are expounded as an Arabic Quran!

4. As a giver of good news and a warner... But the majority of them have turned away (from these truths)! They do not hear!

5. They say, “Our consciousness is cocooned from that to which you call us, there is heaviness in our ears, and there is a curtain between you and us! So, do whatever you may, we too are doing.”

6. (My Rasul) say, “I am a human like yourselves; however, it has been revealed to me: That which you think as god is One, possessor of Uluhiyyah! So, turn to Him and ask Him for forgiveness... Woe to those who are in duality (who fail to understand the Oneness of existence and ascribe partners to Allah)!”

7. Those (dualists) do not give unrequitedly for Allah and they deny their eternal lives to come.

8. But those who believe and fulfill the requisites of faith, there is an unending reward for them.

9. Say, “Do you really deny the One who has created the earth in two periods (in reference to earth this refers to the period of materialization of earth and the formation of animate beings; in reference to the body, it refers to the time between conception until the 120th day, to the time of birth. Allah knows best)! Do you equate (assume the existence of) other gods to Him! He is the Rabb of the worlds (the One who forms with the Names of Allah every instance of the process of creation – from the point it is willed and its formation, to the end of its existence – creating all the required and appropriate qualities necessary for its actualization)!”

10. And he formed firmly set mountains (egos) on the earth (the body) and gave abundance therein and determined the sustenance for the continuation of its creatures in four periods, without distinction, for those who ask (according to their capacities).

11. Then established Himself in the heaven (to manifest some of His Names) while it was in smoke form (natural formless self) and said to it (consciousness) and to the earth (the body), “Come willingly or by compulsion (to manifest My Names)!” They both said, “We come willingly to obey!” (The heaven = intellectual state; and the earth = bodily organs. Both willingly manifest the qualities of the Names.)

12. Thus He decreed there to be seven heavens (the seven states of consciousness – self) and revealed to each heaven its function! And He adorned the nearest heaven (of earth) with lamps (enlightening ideas) and protected it. That is the determination of the Aziz, the Aleem!

13. But if they turn away say, “I warn you with the thunderbolt like the thunderbolt of Aad and Thamud!”

14. When their Rasuls came to them from in front (with what they knew) and from behind (with what they did not know) and said, “Do not idolize others; serve and worship only Allah!” They said, “Had our Rabb willed, He would surely have disclosed angels... We deny that (knowledge of the reality) with which you have been disclosed.”

15. As for Aad (the people of Hud), they were arrogant on earth without right and said, “Who is mightier than us in strength?” Did they not see that Allah, who created them, is mightier than them in strength! They denied Our signs consciously (and deliberately)! (They thought the forces pertaining to Our Names belonged to their assumed selves.)