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Al-Rāzī said in his Ta’sīs: “The fourth report is what is related from him, peace be upon him, that he said: ‘I saw my Lord in the most beautiful form.’”
He said: “Know that his words, peace be upon him, ‘in the most beautiful form,’ may describe the one seeing, just as one might say, ‘I entered the ruler’s presence in the finest attire,’ meaning that I myself was in the finest attire. They may also describe the one seen.
“If they describe the one seeing, then his words ‘in the most beautiful form’ refer to the Messenger, may Allah bless him and grant him peace. This admits two interpretations. The first is that ‘form’ means the actual physical form. The meaning would then be that Allah Most High adorned his person and beautified his appearance when he saw his Lord. This would be a cause for still greater honour to be bestowed upon the Messenger, may Allah bless him and grant him peace.
“The second is that ‘form’ means ‘attribute.’ The meaning would then be to convey his favourable standing before Allah and that He had bestowed tremendous favours upon him, as indeed He did. For the one seeing may be received with honour and esteem by the one seen, or the opposite may be the case. Thus, we were informed