An excerpt from Mystical Astrology According to Ibn ‘Arabi.
The theory of the Divine Breath takes into account the symbolic correspondence which ties together between themselves the cycle of the Divine Names, that of the cosmic degrees and that of the 28 sounds of the Arabic alphabet, the cosmic degrees being the determinations of the Universal and Macrocosmic Breath, and the 28 sounds those of the human and microcosmic breath; the sounds of the language are carried by the physical breath, just as the cosmic degrees are “carried” by the Divine “expansion”.
The system of correspondences that Muhyiddin Ibn ‘Arabi gives us permits us to relate each mansion of the Moon to a Divine Quality; on the other hand, these mansions are superimposed on the twelve zodiacal regions, according to an unequal but rhythmic superimposition, and in a manner where each zodiacal sign comprises seven-thirds of lunar mansions.
The full publication is available from Fons Vitae of Kentucky. Republished here with warm thanks.