The Dhamma is directly visible in a provisional sense when one enters a jhāna or subsequent meditation attainments. It is directly visible in the definitive sense when one attains the cessation of perception and what is felt.
“‘Sandiṭṭhiko dhammo, sandiṭṭhiko dhammo’ti, āvuso, vuccati. Kittāvatā nu kho, āvuso, sandiṭṭhiko dhammo vutto bhagavatā”ti?
“‘|Directly visible::evident, perceivable [sandiṭṭhika]| |Dhamma::the ultimate truth that the Buddha’s teachings point to [dhamma]|, directly visible Dhamma,’ friend, it is said. But to what extent, friend, did the Blessed One say that the Dhamma is directly visible?”
“Idhāvuso, bhikkhu vivicceva kāmehi …pe… paṭhamaṁ jhānaṁ upasampajja viharati. Ettāvatāpi kho, āvuso, sandiṭṭhiko dhammo vutto bhagavatā pariyāyena …pe….
“Here, friend, a bhikkhu, entirely secluded from sensual pleasures and |unwholesome::unhealthy, unskillful, unbeneficial, or karmically unprofitable [akusala]| mental states, enters and dwells in the first jhāna. To this extent, the Blessed One has spoken of the directly visible Dhamma in a |provisional sense::qualified sense, in a certain respect [pariyāyena]|. ...
Puna caparaṁ, āvuso, bhikkhu sabbaso nevasaññānāsaññāyatanaṁ samatikkamma saññāvedayitanirodhaṁ upasampajja viharati, paññāya cassa disvā āsavā parikkhīṇā honti. Ettāvatāpi kho, āvuso, sandiṭṭhiko dhammo vutto bhagavatā nippariyāyenā”ti.
Further, friend, with the complete surpassing of the |base of neither perception nor non-perception::field of awareness of subtle mental activity that do not arise to the level of forming a perception [nevasaññānāsaññāyatana]|, the bhikkhu enters upon and abides in the |cessation of perception and what is felt::ending of recognition and felt experience, cessation of conception and what is felt [saññāvedayitanirodha]|, and having seen with wisdom, his |taints::outflows, discharges; (comm) mental defilements [āsavā]| are completely exhausted. To this extent, the Blessed One has spoken of the directly visible Dhamma in the |definitive sense::literal sense, ultimate sense [nippariyāyena]|.”
“‘|Directly visible::evident, perceivable [sandiṭṭhika]| |Dhamma::the ultimate truth that the Buddha’s teachings point to [dhamma]|, directly visible Dhamma,’ friend, it is said. But to what extent, friend, did the Blessed One say that the Dhamma is directly visible?”
“Here, friend, a bhikkhu, entirely secluded from sensual pleasures and |unwholesome::unhealthy, unskillful, unbeneficial, or karmically unprofitable [akusala]| mental states, enters and dwells in the first jhāna. To this extent, the Blessed One has spoken of the directly visible Dhamma in a |provisional sense::qualified sense, in a certain respect [pariyāyena]|. ...
Further, friend, with the complete surpassing of the |base of neither perception nor non-perception::field of awareness of subtle mental activity that do not arise to the level of forming a perception [nevasaññānāsaññāyatana]|, the bhikkhu enters upon and abides in the |cessation of perception and what is felt::ending of recognition and felt experience, cessation of conception and what is felt [saññāvedayitanirodha]|, and having seen with wisdom, his |taints::outflows, discharges; (comm) mental defilements [āsavā]| are completely exhausted. To this extent, the Blessed One has spoken of the directly visible Dhamma in the |definitive sense::literal sense, ultimate sense [nippariyāyena]|.”
“‘Sandiṭṭhiko dhammo, sandiṭṭhiko dhammo’ti, āvuso, vuccati. Kittāvatā nu kho, āvuso, sandiṭṭhiko dhammo vutto bhagavatā”ti?
“Idhāvuso, bhikkhu vivicceva kāmehi …pe… paṭhamaṁ jhānaṁ upasampajja viharati. Ettāvatāpi kho, āvuso, sandiṭṭhiko dhammo vutto bhagavatā pariyāyena …pe….
Puna caparaṁ, āvuso, bhikkhu sabbaso nevasaññānāsaññāyatanaṁ samatikkamma saññāvedayitanirodhaṁ upasampajja viharati, paññāya cassa disvā āsavā parikkhīṇā honti. Ettāvatāpi kho, āvuso, sandiṭṭhiko dhammo vutto bhagavatā nippariyāyenā”ti.