?ere are two copies of this epistle in Turkey's libraries. ?e first is in the National Library in Ankara and the second is in the collection of Osman Huldi Ozturkler in the Suleymaniya Library. ?e critical edition performed in this study is carried out by utilizing these two copies, which do not differ from each other signifi- cantly. In terms of content, it is possible to split the writing into two parts: ?e beginning which includes an interpretation of verses 1 to 3, is based on a literal understanding of Qur'an. ?e second part, which begins with verse 4, focuses on ish'ari (esoteric) interpretation. In the first three verses, Agmad b. Idris appears to have expressed only the opinions of former commentators, whereas he embraces the Sufi methodology in other verses. In this epistle, Agmad b. Idris deals with a number of important issues in Sufi thought, including the differences between reason and feeling (dhawq) as a source of knowledge, the essence and the form of entities, the manifestation of God in the form of entities, the relationship between the manifestation of God and recognition of the truth of things, the creation of mankind in the best form and the reasons for reducing him to the lowest of low