from Ibn 'Abbas regarding Allah's saying: And indeed he saw him at a second descent. Near Sidrat Al-Muntaha (53:13 & 14). So He revealed to His worshiper whatever he revealed (53:10). And was a distance of two bow lengths or less (53:9). Ibn 'Abbas said: "The Prophet ﷺ saw Him."
ابْنُ عَبَّاسٍ قَدْ رَآهُ النَّبِيُّ ﷺ