Al-Qābiḍ Al-Bāsiṭ is the One Who takes the souls of people at the time of death and the One Who places souls in human bodies at the time of (the inception) of life. He takes alms from the rich, and He provides the means of sustenance to those without resources. He provides means of sustenance for the rich to the point that no need can (possibly) exist, and He takes from the poor to the point that they have no ability (at all to leave Him in favour of another). He oppresses (human) hearts and makes them heavy by revealing to them how unconcerned, exalted and majestic He is, and (then) He delights them by His charitable gifts, kindness and beauty that He brings near to them.

Al-Qābiḍ Al-Bāsiṭ among men is the one who is inspired with wonders of wisdom and has been given the ability to put words together (in such a way as to convey real meaning). Sometimes he makes the hearts of men happy by that which he causes them to remember of the blessings of God and His favour, and sometimes he makes them sad by warning them of God’s splendour and grandeur and His various kinds of punishments, afflictions and vengeance upon His enemies.