From the Futuhat al-Makkiyya:

[164] He - Most High - speaks, not after being previously silent nor following presumed tacitness, with a speech pre-eternal and beginningless like the rest of His Attributes, whether His knowledge, will, or power. He spoke to Musa - upon him peace. He named it [His speech] the divine Bestowal (al-tanzîl), the Book of Psalms (al-zabûr), the Torah, and the Evangel. [All this] without letters (hurûf), sounds (aswât), tones (nagham), nor languages (lughât). Rather, He is the Creator of sounds, letters, and languages.

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[2000-09-18]