Khusraw begins with a discussion of tawhid (oneness, God's unity), the clear understanding of which is the only way to achieve spiritual perfection. For Nasir, God Himself is indescribable (nothing which has an opposite can be ascribed to Him, since that would be limiting Him to human concepts) and is not a being, in fact, is beyond all categories of being and non-being alike. However, from God emerges his Word (kalmia),
Intellect contains all being within itself, with no time or space, all opposites with no differentiation. Intellect enjoys a worshipful intimacy with God and a perfection born of this intimacy. From this worship, emerges Universal Soul, perfect in potentiality but not in actuality, because it is separated from God by Intellect. Universal Soul recognises this separation, desires the perfection enjoyed by Intellect, and moves to approach closer to God. With these three actions, and its movement seeking perfection, Soul introduces the first movement into the entire structure, thus also time and place. The entire cosmos has thus been set into motion, and with it the oppositions of hot, cold, wet, dry, and from them the four elements: earth, air, fire and water. From these elements arise first the minerals, then the plants, then the animals, and finally, the summit of physical creation, human beings, embedded within whom are individual intellects and individual souls manifesting the same characteristics (but on an smaller level) as the universals. In fact, the entire cosmos is laid down on a matrix of Intellect and Soul; everything within it displays the original intelligence and drive exhibited by the original duo.