This is why the Torah is likened to water: just as water descends from a high place to a low place, so does the Torah descend from its place of glory, which is the will and wisdom of G-d, {where) the Torah and the holy One, Blessed Be He are one and no mind can grasp Him at all; and from there it journeys and descends through hidden stages, level after level, until it becomes enclothed in material things and matters of this world, which is [the subject] of virtually all the Torah's commandments.