Second: He says, “One of sound form,” meaning beautiful in form. This is the one described as “noble” in Surah al-Takwīr.
Third: He says, “Then he stood poised, while he was on the highest horizon,” meaning the uppermost region of the sky. This refers to Gabriel standing poised on the horizon. As for the Lord—glorified and exalted is He—His rising is over His Throne.
Fourth: He says, “Then he drew near and descended, until he was two bow-lengths away or nearer.” This refers to Gabriel drawing near and descending towards the earth, where the Messenger of Allah—peace and blessings be upon him—was. As for the drawing near and descending mentioned in the hadith of the Ascension, the Messenger of Allah—peace and blessings be upon him—was above the heavens. There, the Compeller—glorified and exalted is He—drew near to him and descended. Thus, the drawing near and descending in the hadith differ from those in the verse, even though the wording is the same.
Fifth: He says, “And he certainly saw him on another descent, at the Lote Tree of the Utmost Boundary.” The one seen at the Lote Tree was unquestionably Gabriel. This is how the Prophet—peace and blessings be upon him—explained it, saying to Aisha, “That was Gabriel.”
Sixth: The pronouns in His words, “And he certainly saw him,” “Then he drew near and descended,” “Then he stood poised,” and “While he was on the highest horizon,” all have the same referent. These pronouns cannot therefore be assigned different referents without evidence.
Seventh: In this surah, He—glorified is He—mentions the two noble messengers: the angelic messenger and the human messenger. He clears the human messenger of error and misguidance, and the angelic messenger of being an ugly, weak devil. Rather, he is powerful, noble, and beautiful in form. This corresponds exactly to what is mentioned in Surah al-Takwīr.
Eighth: There He states that he saw him on the clear horizon, and here that he saw him on the highest horizon. It is the same horizon described in two ways: as clear and as the highest. For the higher something is, the more distinct and visible it becomes.