[In a sermon at a Universal Worship service in New York, attended by more that five hundred people, early in his American tour of 1926, Murshid Inayat Khan made the following remarks indicating the close relationship of the heart of God with the Spirit of Guidance:]

The word "divine" comes from Sanskrit word dewa, which means the divine intelligence, the celestial spirit. Therefore divinity is that aspect of God which comes out of God, and forms into the Spirit of Guidance. The Spirit of Guidance, therefore, may be called the heart of God, a heart which is the accumulator of all feelings, impressions, thoughts, and memories, of all knowledge, and of all experiences.

For an instance, there is a man at the head of a factory, who has been in that factory from the beginning; who has had the experience of all kind: of the pioneer work, and how things changed, all of the new experiences, and of the right or wrong results which came out of it. All such impressions have been collected in that one person.

In this mechanism of the world, all that happens, all that is experienced in the way of thought and feeling, it is all accumulated. Where? In the heart of God. In other words, the mind of all minds and the heart of all hearts is one heart, and that is the heart of God. "Spirit of Guidance", therefore, is the name of the heart of God. If there is such a thing as divinity, it is that heart which has all wisdom, and to which all wisdom belongs.

The heart of God is intelligence, the current of guidance in the heart of every man, because the heart of all has found one heart, and it is that which is divinity. Therefore it is not disconnected with the heart of man. The heart of man is an atom which makes the heart of God.