237 " lion of material substance/' or Enka.1 According to the. SiiGs, matter is mddum, cc not eternally ex- " istent." They call the absolute body " the uni- " versal body." The Siifis say, as is found in,.the Favdtah, that the spirit of mankind is the absolute spirit of the divinity; thus the spirit of mankind, for the sake of elocution - that is, excellence—expresses itself by sound; and sound, for the sake of elocu- tion, by various distinct modulations, which in utter- ance are made sensible, becomes a word, and by the combination of words a language acquires reality. The Shaikh Muhammed Ldhaji* says, in his Com- mentary on Gulshen raz,3 Ct the Mystery of the Rose-