<P> The basmalah is in essence contained in the first letter, Ba, and this again in its diacritical point, which thus symbolizes principal Unity . </P> <P> In a commentary on the Basmala in his Tafsir al - Tabari, al - Tabari writes: </P> <Dl> <Dd> "The Messenger of Allah (the peace and blessings of Allah be upon him) said that Jesus was handed by his mother Mary over to a school in order that he might be taught . (The teacher) said to him:' Write "Bism (In the name of)".' And Jesus said to him:' What is "Bism"?' The teacher said:' I do not know .' Jesus said:' The "Ba" is Baha'u'llah (the glory of Allah), the "Sin" is His Sana' (radiance), and the "Mim" is His Mamlakah (sovereignty)." </Dd> </Dl> <Dd> "The Messenger of Allah (the peace and blessings of Allah be upon him) said that Jesus was handed by his mother Mary over to a school in order that he might be taught . (The teacher) said to him:' Write "Bism (In the name of)".' And Jesus said to him:' What is "Bism"?' The teacher said:' I do not know .' Jesus said:' The "Ba" is Baha'u'llah (the glory of Allah), the "Sin" is His Sana' (radiance), and the "Mim" is His Mamlakah (sovereignty)." </Dd>

In the name of allah who is the most beneficent and the merciful