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Allah is the beginning and the end. Why, because the breath is in and out, and if one were to follow the sounds the refined breath makes on inspiration and expiration, one can easily find their representation in AH and LA; the positive and negative tones of creation. If one identifies with that, rather than any religious connotations, one is definitely starting out on the right track.
It has been said that in Allah is contained all things. It is interesting to note that this is one's job with the practices of the 99 walks: in realizing if this is or is not correct, rather than simply reading it as a nice phrase. In the overall work which follows are guidelines and suggestions as to how that realization can be experienced - concretely, not far away, "divine", and superstitious. Let us start here and explore the region of AH - LA and its many permutations, the "things" of the world, i.e. creation on all levels, planes, and forms.
Allah, therefore, becomes the beginning and the end of "things". When one considers that, it can be seen that all manifestations of creation must have polarity, balance, and equality - without which it cannot exist. It (the balance or harmony) may be internal or external, but it is there. Therefore, "Allah", the positive and the negative in one, contains all things.
We can think of the practice of Ya Allah as being the first step and the last step, along with containing the intermediates, in the path of realization. We start seeking Allah and that to which it points. We become it progressively until we know the "one" for what it is - a source of realization through the two. Then we become it in action, in breath, in everyday life. It is the realization that in AL - LAH, in breathing in and out, in being the receiver and the giver, the one done to and the doer, and the one containing both, one can and does bring this realization into the earth. It is through the everyday action of living that this takes place.
As there are many levels in "God", or in the universe, both seen and unseen, there are also many levels of being in which a person can be aware at any given time. It is through the refinement of breath and re-member-ance of the source that this awareness takes place. It is then through the solidity in the world that it can brought into activity. Consider the phrase of a man who has "head in the clouds and his feet in the earth". The higher the head goes into the clouds, the deeper must his feet be rooted into the earth in order to take part in everyday society without "flying off the handle". This is the balance within the person that is needed. It is this that one gains through regulation of the breath - the positive AL, the negative LAH, and its refinement. This is one of the by-products of what we seek in the exercise and walk of Allah.
It would not be saying too much that all walks (as all things) are contained within Allah. However, as it would be with colors of paints in which you could mix them all up and you would be unable to differentiate the reds from the blues or the yellows; we start with Allah and end with Allah, but along the way differentiate the aspects so we can more easily concentrate or focus on one of its many parts.
With colors we can examine them much more in detail when we delineate one particular wavelength. Then we can explore each color in turn, examining more easily and fully its elements, how it fits into the scheme of the whole. It is then that that particular color will become more useful to us. For instead of simply knowing that "all colors exist and are contained within the one" we now can know each of the colors and how to work with it or apply it in the best way as needed.
So too, it is with the aspects of Allah. The 99 Names of "God" or Allah are nothing more than arbitrary divisions of the whole into usable parts, so that we may concentrate on a specific aspect and learn from it more fully than if it is clouded or mixed with other (perhaps even contradictory) aspects. It is then that we can add it to our personality or the tools that we use in everyday life.
It is here, in this life, that we apply the tools we have learned. It is through the breath that we bring forth the knowing, the love, and the reality of being. We harmonize and charge the atmosphere as we walk through it. When we talk with another; or touch a thing, we convey the vibration and qualities of our thought, feeling, and realization at that given moment. To convey the highest, we must be the highest. To balance that, we have our "head in the air, and our feet firmly planted in the earth". We become the living link from the highest to the lowest. We become the way. It is this that we mean when we make the statement "say Allah and become Allah". It is this that is our path in life.
So let us not involve this too much with religion or philosophy. Let us make not make it "far away" or unattainable. Let us rather say Allah, breathe Allah, and walk Allah. Let us become the negative and positive aspects of creation and give what is needed to the world, and to "others" in our daily life. This is the walk of Allah.