(You should) know that that which is first is first in relation to something and that which is last is last in relation to something. These two are opposites. It is inconceivable that one thing can be both first and last in the same respect and in relation to the same thing. Rather when you observe the order of existence (as such) and observe the chain of the ordered existents, (then you must know that) God Most High is first in relation to them since each and every existent acquires (its) existence from Him.

As for God Himself, He exists by means of His (own) essence and has not derived (His) existence from another. (At the same time), no matter how much you consider the order or progression and observe the gradations in standing of those who are moving towards Him, (you must conclude that) He is last. For He is the ultimate to which the grades of the knowing ones ascend. Every knowledge that is attained before the knowledge of Him is a step towards the knowledge of Him, and the ultimate knowledge is the knowledge of God. He is last in relation to the progression (mentioned above) and first in relation to existence. From Him is the beginning, first of all, and to Him is the return and result, last of all.