The entire universe in all its activity has been created through the concentration of God. Every being in the world is occupied consciously or unconsciously in some act of concentration. Good and evil are alike the result of concentration. The stronger the concentration, the greater the result; lack of concentration is the cause of failure in all things. For this world and the other, for material as well as spiritual progress, concentration is most essential. The power of will is much greater than the power of action, but action is the final necessity for the fulfillment of the will.

Perfection is reached by the regular practice of concentration, passing through three grades of development:

Fana-fi-Shaikh, annihilation in the astral plane,
Fana-fi-Rasul, annihilation in the spiritual plane, and
Fana-fi-Allah, annihilation in the abstract.
After passing through these three grades, the highest state is attained of Baqi-bi-Allah, annihilation in the eternal consciousness, which is the destination of all who travel by this path.

Breath is the first thing to be well studied. This is the very life, and also the chain which connects material existence with the spiritual. Its right control is a ladder leading from the lowest to the highest stage of development. Its science is to be mastered by the favor of the murshid, the guiding light of God.