One of the important aspects of Saʿd al-Dīn Ḥamūya’s thought, a prominent master of the Kubrawiyya Sufi order, is his focus on symbolic links and existential correspondences between different aspects of things on multiple states of existence. His Persian treatise Marātib al-Ilāhiyya (The Levels of Divinity) is the clearest example of this approach. In this work, fourfold groups are not based only on similarities between concepts. Instead, they form a network of correspondences between the states of divine manifestation, different aspects of beings, the elements, prophets, saints, religions, religious laws, etc. On base of the science of letters and their symbolic geometrical structure, the study shows how the point is connected to the letter alif and then to the threefold and fourfold states of divinity. The name Allah is at the center of these correspondences. It connects the inner faculties of the Macrocosm and Microcosm, including the heart, intellect, spirit, and soul, with archangels, the elements, prophets, heavenly books, and the main principles of Islamic law. This paper also examines the manuscripts and presents a critical edition of the treatise. The study of these correspondences helps clarify the structure of the Marātib al-Ilāhiyya and reveals new aspects of Ḥamūya’s Sufi thought and his place in the history of Islamic esoterism.