Shaykh Salih al-Ja’fari says in his book titled the The Subtle Meanings :
“Know O brother of Divine facilitation, may Allah make you and me to drink from the pure nectar, that the prayer was made obligatory on the night of Mi’raj at the time the veil was removed and the Divine light shone forth in the Muhammadan Presence in the station of witnessing [the reality of]: “Allah was and there was nothing with Him and He is now as He was.”
The prayer is a reminder of that night which in it was the Beatific Vision and Lordly Witnessing, so it is the mi’raj of the souls and the gift of al-Fattah, honoring the Prophet, the Chosen ﷺ.
The intention is in the place of invitation.
The opening takbir is like entering the first heaven.
The standing for it is the second heaven.
Reading the Fatiha is the third heaven.
Standing for it is the fourth heaven.
The bowing is the fifth heaven.
Rising from it is the sixth heaven.
The prostration is the seventh heaven.
[As] the Messenger of Allah ﷺ says, “The servant is closest to his Lord when he is in prostration.”…
The prostration is [in reality] a reminder of his prostration ﷺ above the seven heavens and a reminder of the Divine theophany.”
