AHSAN TAQWÎM - اَحْسَنِ تَقْو۪يمٍۘ
Literally: The best of forms. Giving the best form.
The creation of Allah in the best and most beautiful form with the attributes of which each being is worthy. The creation of man in the most beautiful form with elevated and comprehensive abilities and faculties. (Qur’an 95:4).
Among the species of living beings, man is the neediest for the varieties of rizq. Janâb-i Haqq created man in the form of a comprehensive mirror to all His Names, of a miracle of qoudrah possessing equipment to weigh up and recognize hoarded treasuries of His rahmah and of the khalîfah on earth having the tools to weigh the subtleties of His arts and of the manifestations of all His Names. Therefore, giving him a boundless need, He has made him needy for the boundless varieties of material and ma’nawî rizq. The means of raising man to 'Ahsan Taqwîm', which is the highest position according to this comprehensiveness, is shukr. If he does not offer shukr, he falls into 'asfal sâfilîn' and perpetrates a great dhulm.
Twenty-Eighth Letter Fifth Matter which is the Fifth Risale Risale on Shukr