كَلَّا إِنَّ كِتَابَ الْأَبْرَارِ لَفِي عِلِّيِّينَ (No! The record of deeds of the righteous is in ` illiyyun....Al-Mutaffifin 83:18 ⧉). According to some authorities, ` illiyyun is the plural of ` uluww and it signifies the 'highest point'. According to Farra', this is the name of a place. It is not a plural, but on the measure of plural. When analysing the word sijjin in the foregoing paragraphs, the traceable Tradition of Sayyidna Bath' Ibn ` Azib ؓ was cited to prove that ` illiyyin is a place on the seventh heaven beneath the Divine Throne where the souls of the believers and their registers of deeds are kept. The phrase: كِتَابٌ مَّرْقُومٌ(A register inscribed...Al-Mutaffifin 83:20 ⧉) is not the interpretation of illiyyin, but rather an explication their records of deeds, as in the verse that precedes it: