"The lote-tree of the utmost boundary is one of the examples of the Universal Soul, who is beyond time and space, as mentioned in verses (53:13-14) "And he (the Prophet) saw Him yet another time near the lote-tree of the utmost boundary." Here there is a special question for the seekers of truth: Whom did the Prophet see? Who had invited him? Obviously he was the seeking the vision of God and this he attained."
 

Source: A Thousand Wisdoms, Tawil number 426, page 232

"It is said in verses (53: 15-16): "Close to which is the paradise of abode, while the lote-tree was hiding (a precious thing) and showing." The sacred Sanctuary is the treasure of secrets of both the worlds, where there is everything and no real bounty is outside of it."
 

Source: A Thousand Wisdoms, Tawil number 427, page 232

"The lote-tree of the utmost boundary namely, the Universal Soul, who is beyond time and space, is at the end of the spiritual journey and resurrection, and therefore many things come to an end there, such as humanity, multiplicity, duality, doubt, ignorance, separation, death, indigence, humility, fear, etc. Thus the name sidratu'l-muntahaa, or the lote-tree of utmost boundary is in the sense that by reaching it, the above mentioned things come to an end. In this state, space and time are transformed into a non-spatial and non-temporal state (dahr). Also resurrection, man, multiplicity and duality, doubt, ignorance, separation, death, indigence, humility, fear and grief are transformed into the hereafter, angel, unity (monoreality), the truth of certainty, knowledge, union, eternal life, treasure, everlasting honour, peace and permanent happiness, respectively."
 

Source: A Thousand Wisdoms, Tawil number 428, page 233

"In connection with mi'raj, it is mentioned in this way: "And he saw that manifestation twice at the lote-tree of the utmost boundary, near which is the garden of abode, when the lote-tree was concealing what it was concealing." (53:13-16)
 
The great scholars of the people of zaahir (exotericists/literalists) have confessed that they do not know the reality of the lote-tree of the utmost boundary, because to discover such secrets is extremely difficult. However, such secrets of the Qu'ran are certainly in the treasure of the Imam of the time.
 

Source: A Thousand Wisdoms, Tawil number 429, page 233-234

"By sidratu'l-muntahaa or the lote-tree of the utmost boundary is meant the Universal Soul at which the spiritual journey of the personal world comes to an end. The word "muntahaa (utmost boundary)" alludes to this meaning. It is a lote-tree in the sense that it has the precious pearls of Divine treasure which are compared to lotes, and these were the extremely precious pearls which are shown and concealed repeatedly"
 

Source: A thousand Wisdoms, Tawil number 430, page 234