Islamic mystics, by citing to the recit (Hadith) ‘God created man in His (own) image’, believe that the man is a God-displaying mirror. According to them, there are various Divine names, attributes and manifestions, so the reality of man is one-many that receives various names because of various manifestions. Most of the Muslim mystics believe that the reality of man is his heart and call its manisfestion ‘Latayef sabae’ (seven subtleties). These subtleties are as follows: nature, soul, reason, heart, secret, hidden secret and the most hidden state. In disciplined Sufi practice (suluk), these seven stages are considered as the stages of man’s perfection. If the ‘soul’ of man perfects his talent, strengthens his power of illumination and becomes a God-displaying mirror, then his soul will be called ‘heart’ that is the meeting point of esoteric and external worlds. At this time, he will be God’s Throne. The persent article, by considering the reality of ‘heart’ from Muslim mystics’ points of view, tries to analyze ‘Latayef sabae’ (seven subtleties) in the arcs of descent and ascent.