Zü'l-akli ve'l-ayn (the one possessing intellect and sight) is a person who possesses both discernment and vision (sāhib), who sees the Real (al-Ḥaqq) in creation and creation in the Real. Neither of these two veils the other; he sees the existence (wujūd) of the One (al-Wāḥid)—that is, the singular being—from one aspect as the Real, and from another aspect as creation itself. He is not veiled from witnessing the Face of Allah, Who is al-Wāḥid (the One) and al-Aḥad (the Unique), by the multiplicity (kathra). The multiplicity of manifestations (the abundance of things in which the Real is manifest) does not prevent him from witnessing the Ahadiyyah of the Essence (the oneness of the Essence) that manifests in multiplicity. Likewise, the ahadiyyah (aḥadiyya) of the Face of the Real does not prevent such a person from witnessing the multiplicity of created beings. For this person, there is no difficulty in witnessing the Essence that manifests in multiplicity at the loci of manifestation (majlā, points of theophany).
The Perfect Shaykh (Shaykh-i Kāmil), Muhyiddin Ibn 'Arabi, alluded (ishāra) to these three loci of manifestation with the following poem:
In creation, you see the existence of the Real
In the Real, you see the existence of creation (khalq)
You see nothing in existence
But the single existence of His Essence
—if you are one endowed with sight
(Kāshānī, 162; Jāmi‘, 83)
zü'l-'ayn (Celī 45): Zü'l-ayn (the one endowed with sight) is the person who sees the Real as manifest and creation as hidden. Accordingly—since the Real manifests (ẓuhūr) in creation—creation becomes the mirror of the Real. The concealment of creation within the Real is like the concealment of the image due to the mirror. (Kāshānī, 162; Jāmi‘, 83)