He [Abu Sa'id] continues: As for his citation of Master Abu Shu’ayb [Muhammad ibn Nusayr]—peace be upon him—regarding the Visible Image: "that he [Ibn Nusayr] reported it as being visible, and since everything visible is beheld (Mu’ayan), and everything beheld is produced (Maf’ul)"; this is the most rejected of interpretations and the falsest of discourses. For the Sects of Monotheism are in consensus that the Eternal Meaning (Exalted be He) is indeed Visible and Beheld, yet He is neither fully perceived (Madruk) nor encompassed (Muhassal).

From the Discourse of Abu Sa’id in his book, "al-Jawahir"

(The Jewels)

In which he refutes Abu Dhuhayba Isma’il ibn Khallad. I have transcribed this from a manuscript written in the year (887 A.H.) in the handwriting of Master ‘Abd al-Mu’min al-Sufi (may Allah have mercy upon him). He [Abu Sa’id] says:

"I shall clarify for you from their narrations and reports—and from what they [the Imams] entrusted to their closest followers and said to their chosen ones, which you have denied—regarding their statement: 'The Visible Image is the Meaning' (al-Surah al-Mar’iyya hiya al-Ma’na). Thus, you shall know the extent of your contradiction, error, and your commitment to falsehood and whim."