In regard to the Holy One, blessed be He, however, the quality of Wisdom— which [in all created beings] is the beginning of thought and its genesis— is to Him the completion of action; i.e., in relation to the Holy One, blessed be He, it [Wisdom] is considered as if it were the quality and level of action, as it is written, "You have made them all with wisdom." That is to say, [Wisdom relative to Him is] as the quality of the life-force in physical and material action is in relation to the quality of the life-force in Wisdom, the beginning and source of the life-force in man and all the physical creatures. [The life-force in physical action] is as nothing in comparison with the life-force in the letters of speech, which [in turn] is of no account in comparison with the life-force in the letters of thought, which [in turn] is as nothing compared to the life-force and level of the emotion attributes from which this thought is derived, which [again] is as nothing relative to the life-force and level and degree of Wisdom, Understanding and Knowledge, the source of the attributes. Exactly so is the quality and level of Wisdom, the beginning and source of the life-force in all the worlds, in relation to the Holy One, blessed be He, in His Glory and Essence, Who is sublimated and exalted many myriads of degrees of elevations more than the elevation of the quality of Wisdom over the quality of the life-force in action which is only an elevation of five degrees, namely, the qualities of action, speech, thought, emotion attributes, and intellect. The Holy One, blessed be He however, is "High and exalted" above the level of Wisdom myriads of degrees like these ad infinitum.

But inasmuch as it is within the power of created beings to comprehend only the descent from the level of Wisdom which is their beginning, to the level of action which is the lowermost [of levels], therefore, we say that in relation to the Holy One, blessed be He, the level of Wisdom is considered exactly as the level of action.

That is to say, He is "High and exalted" and very greatly elevated above the level of Wisdom, and it is not at all proper to ascribe to Him anything that is appurtenant to Wisdom even in a very lofty and sublime form, as to say of Him that it is beyond the capacity of any higher or lower creature to comprehend His Wisdom or His Essence. For comprehension pertains and applies to a matter of knowledge and wisdom [about which one can] say that it can or cannot be understood because of the profundity of the concept. But, it is not at all proper to say concerning the Holy One, blessed be He, Who transcends intellect and wisdom, that it is impossible to apprehend Him because of the depth of the concept, for He is not within the realm of comprehension at all. And one who states that it is not possible to apprehend Him, is as one who says concerning some lofty and profound wisdom that it cannot be touched with the hands because of the depth of the concept, for whoever hears it will mock him because the sense of touch refers and applies only to physical objects which may be grasped by the hands. Exactly so, the quality of intellect and comprehension in relation to the Holy One, blessed be He, is considered as actual physical action. Even the comprehension of the Intelligences in the upper worlds, and even the quality of Supernal Wisdom which gives life to them all [is considered so in relation to the Holy One, blessed be He], as it is written, "You have made them all in wisdom"

As for the Holy One, blessed be He, being called "Wise" in Scripture, and our Sages, of blessed memory, also designating to Him the quality and level of Wisdom, the reason is that He is the source of wisdom, for from Him, may He be blessed, issues and emanates the essence of the quality of Chochmah Ilaah (Supernal Wisdom) which is in the world of Atzilut. And likewise [is He called] Merciful and Kind because He is the source of mercy and kindness; and likewise, the other attributes, for they all proceeded and emanated from Him, may He be blessed. The manner and nature of the flow and emanation— how and what— is known to the intellectuals [versed in the teachings of Kabbalah].

Note: (The mystical principle of the Tzimtzum of the light of the En Sof , blessed be He, and the Tzimtzum of A"K, and the esoteric doctrine of the Diknah. For the underlying purpose of all contractions is to condense the light in order that it become clothed within the vessels of the Ten Sefirot It is only after the light of En Sof was clothed within the vessels of ChaBaD that it can be stated [concerning the Holy One, blessed be He] what Maimonides said: "He is the Knower, and He is the Knowledge, and He is the Known, and by knowing Himself,.. . " for the vessels of Atzilut become the soul and life-force of Beriah, Yetzirah, Asiyah, and of all that is therein. Without the aforesaid Tzimtzum and investiture, however, it is not at all proper to say that "He is the Knower and He is the Knowledge,..." for He is not within the realm and limitation of knowing and knowledge at all, G‑d forbid, but infinitely elevated above even the quality and limitation of wisdom to the extent that the quality of wisdom is considered in relation to Him, may He be blessed, as the quality of physical action.)

Now, we are not concerned with esoteric matters, but it is incumbent upon us to believe with complete faith, matters that are revealed to us— that He and His attributes are One, i.e., the attributes of the Holy One, blessed be He, and His Will and Wisdom and Understanding and Knowledge [are One] with His Essence and Being, Who alone is exalted, infinite elevations above the quality of wisdom and intellect and comprehension. Hence, His unity with the attributes which He emanated from Himself, may He be blessed, is also beyond the realm of comprehension, [i.e., it is not possible] to understand how He unites with them. And therefore, the attributes of the Holy One, blessed be He, which are the Sefirot, are called in the Holy Zohar, "the secret of faith," which is the faith that transcends intellect.