Tafsir of An-Najm 53:13

(And he certainly saw him), meaning the Prophet saw Gabriel, may Allah bless him and grant him peace, in the form in which Allah the Exalted created him, (in another descent).

This signifies another instance of descending. It is a noun indicating a single occurrence derived from the act of descending (nuzul). It is placed in the position of "a time" (marrah) and is in the accusative case as an adverb of time, because the original source of "a time" (marrah) is the infinitive of the verb marra (to pass). Due to the intense connection between an action and time, the former is used to express the latter. The word "time" (marrah) was not used in its place so as to indicate that this particular vision occurred through a descent and drawing near, just like the vision in the first instance mentioned previously.

Al-Hawfi and Ibn Atiyyah said: "In another descent" is in the accusative case as a verbal noun for a latent state, meaning "descending in another descent." Abu al-Baqa’ permitted it to be in the accusative as the verbal noun for "saw" (ra’a), based on its meaning, i.e., "another seeing," though there is some scrutiny regarding this. The purpose of this valuable sentence is to negate any doubt or skepticism concerning this final instance, which occurred on the night of the Ascension (al-Isra').