Know thou that God – exalted and glorified be He – doth in no wise manifest His inmost 35 Essence and Reality. From time immemorial He hath been veiled in the eternity of His Essence and concealed in the infinitude of His own Being. And when He purposed to manifest His beauty in the kingdom of names and to reveal His glory in the realm of attributes, He brought forth His Prophets from the invisible plane to the visible, that His name “the Manifest” might be distinguished from “the Hidden” and His name “the Last” might be discerned from “the First”, and that there may be fulfilled the words: “He is the First and the Last; the Seen and the Hidden; and He knoweth all things!”33 Thus hath He revealed these most excellent names and most exalted words in the Manifestations of His Self and the Mirrors of His Being.
It is therefore established that all names and attributes return unto these sublime and sanctified Luminaries. Indeed, all names are to be found in their names, and all attributes can be seen in their attributes. Viewed in this light, if thou wert to call them by all the names of God, this would be true, as all these names are one and the same as their own Being. Comprehend then the intent of these words, and guard it within the tabernacle of thy heart, that thou 36 mayest recognize the implications of thine inquiry, fulfil them according to that which God hath ordained for thee, and thus be numbered with those who have attained unto His purpose.
(Baha’u’llah, Gems of Divine Mysteries, p. 35)