Which figure is centrally illustrated by the close “wa-huwa al-Laṭīf al-Khabīr”?

Murāʿāt al-Naẓīr, Corresponding Endings, Irṣād and Mushākalah

• Murāʿāt al-naẓīr because two divine names fit
• Tashābuh al-aṭrāf
• Irṣād because a rhyme is known
• Mushākalah because the word khabīr has an unintended sense