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One of the important issues of the Ouranic study pertains to this question that is there any reality hyond the outward being and present structure of the Ourem'! To give answere to this question will pave the \vay for the solution of other problems including Ihe manyness and the descent of the Ouran, In line with other scholars of the Ouran Sadr al-Mutaallehin too holds that the Ouran has come down from the world
of commond to the world of creation, therefore it is called both the Ourem and F u rq an, Owing to the characteristics of the world of commond, the Ouran possesses a simple transcendent reality and idendity and following its descent to the world of creation it will appeare in the garh of letters and words due to the necessity and exegeincies of the phiysical world, This article is an attempt to carry out a critical study of sadr al-Mutaallehin's ideas in this regard.