From the Discourse of Abu Sa’id in his book, "Majmu’ al-A’yad"

(The Compendium of Festivals)

Regarding the mention of the letter Lam ($ل$), meaning The Manifestation (al-Tajalli):

"This is because Allah—Exalted be His Praise—manifests to His Saint (Wali) specifically through an attribute of His Unseen, provided that the Saint is subtle, knowing, and perfected; having attained his rectitude, reached full maturity, and settled in the final degree of the rank of the Veil (al-Hijabiyya) and the Image. Thereupon, he beholds Allah—Exalted be His mention—within the Hidden Image which is witnessed through his high stations, whether spiritual (Ruhaniyya) or radiant (Di’a’iyya), by way of unveiling and beholding."

"Likewise is His manifestation—Exalted be His Station—to His Saint specifically: a spiritual [beholding] of what is above him, from the radiant to the luminous. Each one beholds what is above him through unveiling, openly and by sight—just as the manifestation was for Moses on His part. That is because Allah—Exalted be His Station—manifested to the Mountain, which is the Person of Moses."

Likewise is the Ghostly (al-Shabah); for Moses beheld His Example (Mithal) within the Light manifesting to him. Through it, there was a shimmering radiance that veiled Him, yet the Light was other than what he [Moses] saw, so that his [Moses'] purity might be perfected.