Al-Muqaddim Al-Muʾakhkhir is the one who causes (some) to be near (Him) and others to be distant from (Him). The one whom He has caused to be near, He has advanced him; and the one whom He has caused to be distant, He has removed him.

He has advanced His prophets and His friends by drawing them near to Him and guiding them, and He has caused His enemies to be distant by separating them from Himself and by placing a veil between Himself and them. Anyone said to be behind is put in relation to that one who is before him, (though at the same time) he is forward in relation to the one who is behind him.

God Most High is Al-Muqaddim Al-Muʾakhkhir for if you were to attribute their (i.e. mankind) advancement or retardation to their accomplishments and shortcomings and the perfection and deficiency of their attributes, then (you would have to answer the objections): who is it who has led them to falling short (of these goals) by deflecting their motives to the (very) opposite of the straight path? All of that comes from God Most High, for He is Al-Muqaddim Al-Muʾakhkhir. What is intended (by Him) is (both) advancement and retardation in respect of rank. There is in these (names) an indication that the one who takes a place of precedence does not do so by virtue of his knowledge and work; rather does he reach this position through God sending him forward. The same is true of the one who is put back. This is made clear by the saying of God Most High, “Behold, as for those for whom (the decree of) ultimate good has already gone forth from Us – these will be kept far away from that (hell)”; and His saying, “And if We had so willed, We could indeed have imposed Our guidance upon every human being (i.e. forcibly): but (we have not willed it thus – and so) that word of Mine has come true: Most certainly will I fill hell”.