As for his statement:

“Moreover, whatever the estimative faculty rejects and refuses to accept in matters accessible to sense perception is to be rejected and denied.”

The reply is: This, too, is an argument against you. For your opponent says that no scriptural or rational proof has established the existence of anything that cannot be known through sense perception in any way, even if many people cannot know it through their own senses, and it cannot be known through sense perception in many circumstances.

It is well known from the doctrine of the early generations and Ahl al-Sunnah wa-l-Jamā‘ah that Allah can be seen in the Hereafter. Likewise, angels and jinn can be seen. The attributes inherent in visible things can be known in the same way, just as audible things are known through hearing and tangible things through touch.

He further says that the messengers—may Allah bless them—divided existent things into the unseen and the witnessed, and commanded human beings to believe what they told them concerning the unseen.

Whether something is witnessed or unseen depends on whether it is currently witnessed or not. What is not witnessed now may be witnessed later. These deniers, by contrast, divide things existing in external reality into objects of sense perception and intelligibles that can under no circumstances be perceived by the senses.

This is something that sound reason denies, not something it affirms. The purely intelligible is only what exists in the mind, such as universal cognitions; universals have no existence in external reality. Even so, it may be said that these, too, can be perceived by the senses, if it is possible to perceive