Ibn al-Arabi in his Bezels of Wisdom writes:
God unites the polarity of qualities only in Adam, to confer a distinction on him ... His outer form He composed of the cosmic realities and forms, while his inner form He composed to match His Own form. Thus He says in the Sacred Tradition, "I am his hearing and his sight," and not, "I am his eye and his ear," in order to show the distinction between the two forms [the imperceptible and the perceptible]. Likewise He is [implicit] in every cosmic being according as the essential reality [manifested] in that being requires it, providing it is understood that no other being enjoys the Synthesis [of divine realities] possessed by the Regent. It is only by virtue of this Synthesis that he is superior [to all other beings].
Although, generally we would think of hearing and the ear and the sight and the eye to be more or less synonymous in ordinary, conventional language; why is Ibn al-Arabi drawing a distinction here and how does it link in with his distinction between the perceptible and the imperceptible? After all the ear, is a physical and therefore perceptible object, but what we hear by it, by that very fact, is perceptible.