This relates to the period of fasting. In one of His Tablets,
'Abdu'l-Baha, after stating that fasting consists of abstinence from food
and drink, further indicates that smoking is a form of "drink". In Arabic
the verb "drink" applies equally to smoking.
33. It hath been ordained that every believer in God ... shall, each day
... repeat "Allah-u-Abha" ninety-five times. #18
"Allah-u-Abha" is an Arabic phrase meaning "God the All-Glorious". It is a
form of the Greatest Name of God (see note 137). In Islam there is a
tradition that among the many names of God, one was the greatest; however,
the identity of this Greatest Name was hidden. Baha'u'llah has confirmed
that the Greatest Name is "Baha".
The various derivatives of the word "Baha" are also regarded as the
Greatest Name. Shoghi Effendi's secretary writing on his behalf explains
that
The Greatest Name is the Name of Baha'u'llah. "Ya Baha'u'l-Abha"
is an invocation meaning: "O Thou Glory of Glories!".
"Allah-u-Abha" is a greeting which means: "God the All-Glorious".
Both refer to Baha'u'llah. By Greatest Name is meant that
Baha'u'llah has appeared in God's Greatest Name, in other words,
that He is the supreme Manifestation of God.
The greeting "Allah-u-Abha" was adopted during the period of Baha'u'llah's
exile in Adrianople.
The repetition of "Allah-u-Abha" ninety-five times is to be preceded by
the performance of ablutions (see note 34).