"What, We ask, could this people presume the terms “first” and “last”—when referring to God—glorified be His Name!—to mean?"

"The mystery of this theme hath, in this Dispensation, been a sore test unto all mankind. Behold, how many are those who, clinging unto these words, have disbelieved Him Who is their true Revealer. What, We ask, could this people presume the terms “first” and “last”—when referring to God—glorified be His Name!—to mean? If they maintain that these terms bear reference to this material universe, how could it be possible, when the visible order of things is still manifestly existing? Nay, in this instance, by “first” is meant no other than the “last” and by “last” no other than the “first.” "

Bahá'u'lláh, The Kitáb-i-Íqán

www.bahai.org/r/437804786