This article addresses a novel aspect of the classic theory of manifestation which is characteristic of Nicholas of Cusa's work. It is examined here through the lens of the theophany and we inquire into creation as such. We then go on to explain how the principle of coincidentia oppositorum determines the truth of the finite in relation to the Absolute: presenting the finite as an explicatio of the infinite. This explicatio or expression does not coincide with that which is expressed, but rather it requires the presence of the complicatio in its expression in order for the finite entity to be something. In what follows, we explain the thesis according to which this something that is the creature is determined in a specific way in man as image, particularly in regard to knowledge. We argue that through knowledge human beings are presented as a second God and that they reach the aspect of creation as theophany through their union with the Absolute.