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The Tafsīr sūrat al-tawḥīd (Commentary on the Surah of the Divine Unity, Q. 112) of Shaykh Aḥmad al-Aḥsā’ī (d.1241/1826).

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“Relative to its exposition, the reality of the Sūrat al-tawḥīd (Surah of the Divine Unity, Q. 112) has numerous facets the stronghold of which can hardly be penetrated outside of [assistance through] Our knowledge…. It is relayed from Imam [Ja`far] al-Ṣādiq -- upon him be peace --- that “The [letter] “B” (al-bā’) is Bahā’-Allāh (the Splendor-Beauty of God), the [letter] “s” (al-sīn) is Sanā'-Allāh ("the Brightness of God") and the [letter] "m" (al-Mīm) is the Majd-Allāh ("the Radiance of God")".
It is [normally] relayed [in the tradition] that it [the letter "m"] is the Mulk-Allah (the Dominion of God) for [in reality] this corresponds to His (God's) Logos-Self (nafs) for such is indeed possessed of bahā' (Glory-Splendour-Beauty...) which is [also the Divine] Radiance [Splendor] Luminary (al-ḍiyā').

And the intention of this is what precipitated its [the Logos-Self's] Genesis (ibtida') from existence (al-wujud) [which] was His Divine Will (min al-wujūd bi-mashiyyatihi). It [the Logos-Self, etc] is allusive of the Universal Intellect (al-`aql al-kullī) as is indicated in His [God's]-- exalted be He— [qur’ānic saying] مَثَلُ نُورِهِ كَمِشْكَاةٍ فِيهَا مِصْبَاح “  “The likeness of His Light is as [light streaming from] a Niche (mishkat) containing a Lamp (al-miṣbāḥ), etc ." (= Q. 24:35a). This [Qur’anic] verse  as well as what preceded it of the Loci of Intellect [generated] existence (al-wujud al-`aqliyya)  (T-Tawhid, 3-4)