The two Sahīhs also contain the report of Ibn ‘Abbās concerning him:
“Whenever he rose at night to pray, he would look towards the sky and recite the ten verses at the end of Surah Āl ‘Imrān.”
Thus he combined remembrance, observation, and reflection. Observation encompasses both the heart’s contemplation and the eye’s gaze. Likewise, remembrance with the tongue must be accompanied by remembrance in the heart.
Since observation is the starting point and remembrance the culmination—for observation precedes perception and knowledge, whereas remembrance follows them—He mentioned the organ of observation before the organs of remembrance, and concluded by mentioning His guidance of the sovereign that brings these faculties together, which itself observes and remembers. This also explains why the speculative theologians concern themselves with the contemplation that leads to knowledge, while the Sufis concern themselves with the remembrance that reinforces knowledge.
He, glorified be He, mentioned the tongue and the lips because they are the organs that articulate speech. As for the air, throat, lining of the palate, uvula, and teeth, they form a connected system, with the movement of each linked to that of the others, like the other parts of the palate. The tongue and lips, however, are separate.
Furthermore, since the lips are at the outermost point, they articulate the letters that bring things together: bā’, fā’, mīm, and wāw. Bā’ and fā’ are the two letters expressing causation: bā’ always conveys attachment and causation, while fā’ likewise conveys immediate succession and causation. Through causes, things are connected to one another.