'At the Lote Tree of the Utmost Boundary' means the tree that is like the lote tree. Knowledge of the creations reaches it, and what ascends from below and what descends from above reaches it. There, it is received. This - and Allah knows best - was on the Night of Isra in the thirteenth year of Prophethood, shortly before the Hijrah, after the ascent in the Mi'raj of perfections from the years, according to the number of the heavens and the distances between them. He reached a limit where the scratching of pens could be heard. He magnified it by saying: