Here we find further elaboration of the concept of ʿaql dealt with in the previous verses. This verse postulates that, ʿaql in its pure and untainted condition has the power to comprehend all that which is the subject of creation and all that which is made or formed. It, therefore, excludes the power to comprehend the Creator. Amirul Mumineen Moulana Ali bin Abi Talib AS has aptly described ʿaql as a ‘comprehending substance’.

ʿAql although endowed with the power of comprehending creation cannot exercise the power to its fullest extent when it is tainted. It thus becomes imperative that through training, discipline, correct education and conditioning, in conformity with the dictates of Allah TA, ʿaql must purify itself approximating to its original pure character, if it is to benefit wholly from its comprehending power. It may be added that the greater the degree of purification the greater will be the power of comprehending.