Office of Makarim Shirazi indirectly calls Khomeini a kafir

Khomeini writes:

"...existence (humans, animals etc) is not the reality, this (statement) is of Irfani taste and we have not reached the position of an 'Aarif' (one who is a master in Irfan) yet. An 'aarif' says: 'There is noone inside my coat except Allah' (I am Allah) and 'The world is a thought under a thought, it was never created'..."

📚Taqreeraat Falsafa ,,Imam” Khomeini V1,P199

Page 340: "...In the whole world, everything appears through one light (referring to God), other than that One, it is all illusion and thoughts. God appears through existence (humans, animals etc). Everything is the manifestation of God.....What I am saying are the statements of 'Aarifs' (experts of Irfan), they say that nothing exists except Allah and the world is our thoughts. If you think that you exist, it is just your thought and illusion (in reality, you are God too). And other things too are our thoughts and illusions. (nothing exists except Allah)..."

Ahkaam Zaat Wajib:

"Everything in the universe is an illusion or a thought, the image in mirror or the shadow (no existence) and the world is thought under thought."

(Then, a few lines are written attributed to Allah):

"I am oneness, I am multipleness

I am meaning, I am the face

I am the First, I am the Last

I am Hidden, I am Apparent

I am up, I am down

I am the world, I am the hereafter

I am the light, I am the darkness...

I am vanished, I am present.....

I am the same thing (itself)"*

(*Summary: Everything is Allah)

📚Taqreeraat Falsafa ‘Imam’ Khomeini V2 P15 

Office of Khomeinist scholar Makarim Shirazi