In the name of Allāh, the Most Gracious, the MostMerciful.

May the salutations and peace be upon our masterMuḥammad. We seek His help in obtaining His overallcare and complete guidance, Āmīn, o Lord of the worlds.

Know that it is necessary for one remembering Allāh toutter the words ‘Lā ilā haillalāh’ in secret and in public, withinthe congregation and individually. He should knowand understand the meaning of this sentence, andthat is, there is no one worthy of worship out oflove except Allāh, and no one is intended by theutterance of these words except Allāh, and no one inreality may cause harm or benefit in anything exceptAllāh.

When mentioning Allāh's name only ‘Allāh Allāh’, he should also know andunderstand the meaning of this word when rememberingAllāh by it and what is the intent thereof. This isto visualise in his heart and his being that He isthe One Who has the complete existence, and Who isdescribed with all perfection.

When he remembers Allāh by the pronoun ‘Hu Hu’, it is also necessarythat he knows and understands through his inwardknowledge what the indication of this is. Theservant remembering Allāh through that should notethat He is in everything, and by everything, and Heis the First and the Last, the Evident and theImmanent. So, if the one who is remembering Allāhdoes that, it is hoped that he will arrive at hisgoal and reach his purpose, and he shall, if Allāhwills, be accepted by Him.

Also, with regards to the necessities and obligationsupon the servant who is engaged in remembrance, theone who is among the seekers and who desires to meetthe King of all kings is that before he enters intoa state of remembrance, before anything else, heshould know and be aware of all the etiquettes ofremembrance so that it may become an illuminationfor him. They are many etiquettes, but they can besummarised into twenty: five before starting theremembrance, twelve during the remembrance and threeafterwards.