It is narrated from the first Shia Imam, Ali ibn Abitaleb (AS) who said:

The eyes can never see God, but the hearts with the right belief can understand/perceive God [1]. It is also narrated that one day Moawiyah ibn Wahab came to see the sixth Shia Imam, Ja’afar Al-Sadeq (AS) and asked him: O’ the son of the Prophet (PBUH), what do you say about a narration from the Prophet of Islam (PBUH) seeing God and how did he see Allah (SWT)? Or in another narration from the Prophet (PBUH) who said: The believers in heaven, see their God; what would this be like?

Imam Sadeq (AS) smiled and said: O’ Moawiyah ibn Wahab, how inappropriate it is for a person to live for seventy or eighty years in God’s Kingdom and benefit from Divine Blessings, but has no correct knowledge/recognition of God. O’ Moawiyah, the Prophet (PBUH) has never seen God with the eyes of head. And know that seeing can be done in two ways: Seeing by heart and inwardly; and seeing with eyes and physically. Whoever means/refers to seeing with inside eye and the heart, is telling the truth; and whoever refers to seeing by the eyes of the head, is lying and is denying the Truth (Kofr) [2].

[1] Nahjul Balaghah, Dashti, Page 243.

[2] Biharul Anwaar, Majlisi, Vol. 4, Page 54; Al-Mizan, Allamah Tabatabei, Vol. 8, Page 255.

Source: en.shafaqna.com