 if it is said intellect then it means that it exists and is free from matter and every existing thing that has this characteristic is intellect that is it comprehends itself feels it and comprehends other than itself. and the essence of god this is its characteristic that is it is free from matter so it is intellect and they are two expressions for one meaning.
وإذا قيل عقل، فمعناه أنه موجود بريء عن المادة، وكل موجود هذا صفته فهو عقل أي يعقل ذاته ويشعر به ويعقل غيره، وذات الله هذا صفته أي هو بريء عن المادة، فإذن هو عقل وهما عبارتان عن معبر واحد.