The calligraphy presented depicts in the composition letter Mem (also spelled Meem or Mim) that is the thirteenth letter of the Semitic abjads.
The letter Meem has two aspects. One is the spiritual side and the other is physical or material side. The physical side of a person is veiled from the spiritual side by 40 veils. Forty is also the numerical value of Meem. In order to lift these veils, a person must seclude and meditate in the remembrance of Allah for 40 days. One by one the veils get lifted if Allah Wills. At the end of the 40 days spiritual and physical connection is made. The outward performance of prayer also has an inner meaning. The outward sound of a prayer also has an inner meaning.
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