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Cf. last clause of 13:39 - "with Him ('indahu) is the source (umm) of all revelation". The term umm (lit., "mother") has often the idiomatic connotation of "origin" or "source" (asl), and sometimes - as in 3:7 - of "essence". In the present context, only the former meaning is applicable. See also note [11] on the last verse of surah {85}.
This refers to the Preserved Tablet, Al-Lawḥ Al-Maḥfûẓ, in which Allah has written the destiny of His entire creation.
Cf. iii. 7, n. 347: and xiii. 39, n. 1864. The Mother of the Book, the Foundation of Revelation, the Preserved Tablet (Lauh Mahfuz. lxxxv. 22), is the core or essence of revelation, the original principle or fountain-head of Allah's Eternal and Universal Law. From this fountain-head are derived all streams of knowledge and wisdom, that flow through Time and feed the intelligence of created minds. The Mother of the Book is in Allah's own Presence, and its dignity and wisdom are more than all we can think of.