[3:26] Say: 'O God (Allāhumma), Master of the Kingdom,
Allāhumma: Its meaning is 'O God'. The letter mīm at the end (of the word) is a substitute for the vocative particle yā. This is a teaching of the Real on how to praise the Real, i.e.: 'Describe me as I should be described in exalted measure', saying: 'O Master of the Kingdom, there is no associate to You, no assistant, no helper, no companion, no partner to You in essence, no sharer in the Kingdom, no competitor in creating'.
[3:26 cont'd] you give the Kingdom to whom You will, and seize the Kingdom from whom You will;
'So that we will know that You are the King.' The king among created beings is he to whom one is humbled, and what is seized is the kingdom of those who are haughty towards Him. The beautifying (tajammul) of created beings is in their abasing themselves (tadhallul) before the Real. Their might (ʿizz) is in their effacement (maḥw) in Him and their remaining (baqāÌ) is in their annihilation (fanāÌ) in Him.
[3:26 cont'd] You exalt (tuʿizzu) whom You will, by the might (ʿizz) of Your Essence.
[3:26 cont'd] and You abase (tudhillu) whom You will; by Your forsaking.
You exalt whom you will, guiding him to witnessing You and declaring Your oneness, and You abase whom You will so that he denies You and is deprived of You. You exalt whom you will with the good fortune of approaching You and You abase whom You will by the estrangement of Your turning away. You exalt whom You will by bringing him to intimacy with You and You abase whom You will by estranging him from You. You exalt whom You will by occupying him with You and You abase whom You will by distracting him from You. You exalt whom You will by the fall of the controlling elements of his lower self, and You abase whom You will by giving the upper hand to its clamor. You exalt whom You will by the gleams of the rising (?awāliʿ) of his intimacy and You abase whom You will by the night visitors (?awāriq) of his lower self. You exalt whom You will by expanding (bas?) him through You and You abase whom You will by constricting (qab?) him from You.
You give the Kingdom to whom You will by tightening the belt of service to You, and seize the Kingdom from whom You will by excluding him from the carpet of worship to You. You give the Kingdom to whom You will by causing his innermost self to be singularly devoted to You, and you seize the Kingdom from whom You will by binding his heart to some created thing. You exalt whom you will by raising him up in spiritual desire (irāda) and You abase whom You will by sending him back to what the people of habit (ahl al-ʿāda) do.
[3:26] in Your hand is good.
He did not mention evil, protecting the good manners (ādāb) of speech, being auspicious in mentioning the beautiful, and avoiding the inauspicious mention of evil.
[3:26] You are Able to do all things.
In veiling and attracting, helping and forsaking, accepting and rejecting, separating and gathering, constricting and expanding.