The article analyzes the categories of human and being, which occupy a central place in Ibn al-Arabi’s philosophy of knowledge. It reveals the position of the human as a cosmic being in the thinker’s doctrine, showing the inseparable connection of the “microcosm” (al-‘alam al-saghir) with the “macrocosm” (al-‘alam al-kabir) — existence itself. Furthermore, the study highlights the role of the human in perceiving divine truth within Ibn al-Arabi’s gnoseology, the concept of the Perfect Man, and the relationship between man and the universe in the framework of the theory of the Unity of Being (wahdat al-wujud). Through the harmony of the categories of human and being, it is substantiated that Ibn al-Arabi’s philosophy of knowledge holds profound gnoseological significance not only for Sufi thought but also for the entire history of philosophical thought.