Nay, the record of the pious is in ʿIlliyyūn. He said:The record in its outward meaning in both of the two verses [18 and 19] is a reference to the [record of] deeds, the good and the evil. In its inner meaning it refers to the spirits of the believers and the spirits of the disbelievers. The spirits of the believers are gathered at the lote tree beyond which none may pass, in the form of green birds which fly freely in Paradise until the Day of Resurrection, stamped (marqūm) with [seal] of [God’s] good pleasure (riḍā) and satisfaction (riḍwān). On the other hand the spirits of the disbelievers are gathered at Sijjīn beneath the lowest earth, under the cheek of Satan, may God curse him, branded with hostility (ʿadāwa) and wrath (ghaḍab). His words, Exalted is He: