The concept of the Perfect Human (*al-Insān al-Kāmil*) is central to Islamic theoretical mysticism, explaining the relationship between God and creation. This comparative study analyzes the views of Hāfiẓ Rajab Bursī (d. 813/815 AH) and Imam Khomeini (1902-1989 AD) on the Perfect Human in the divine realm. Both thinkers, relying on the doctrines of the Personal Unity of Existence and the Theory of Manifestation, present the Perfect Human as the Comprehensive Being and the most complete manifestation of the Supreme Name "Allāh" within the Five Divine Presences. The findings reveal five axes of agreement: the Perfect Human as the Supreme Manifestation; the perfection of unveiling and vision (*Kamāl al-Jalā’ wa al-Istijlā’*) as creation's purpose; creation upon the Divine Image; Divine Caliphate as a constitutive station; and the distinction between God's essential necessity and the Caliph's manifestation. Five points of divergence concern conceptual systematization, philosophical depth, terminological precision, use of narrations, and scope of instances. Special focus is on the "Incomparable Name" in Khomeini's works versus "Letter-Based Hermeneutics" in Bursī's. The conclusion shows their views complement each other despite methodological differences.