וַיִּיצֶר֩ יְהוָ֨ה אֱלֹהִ֜ים אֶת־הָֽאָדָ֗ם עָפָר֙ מִן־הָ֣אֲדָמָ֔ה וַיִּפַּ֥ח בְּאַפָּ֖יו נִשְׁמַ֣ת חַיִּ֑ים וַֽיְהִ֥י הָֽאָדָ֖ם לְנֶ֥פֶשׁ חַיָּֽה׃
Formó, pues, SEÑOR Dios al hombre del polvo de la tierra, y alentó en su nariz soplo de vida; y fué el hombre en alma viviente.
Sha'arei Kedusha
Just as the tailor makes a garment according to the form of a person’s body, so HaShem-יהו"ה, blessed is He, made the body, which is the garment for the soul, in the form of the image of the soul. That is, He made 248 organs plus 365 veins and arteries that connect them. The blood and life-force surge from organ to organ by means of these arteries that are similar to pipes. Once the body was formed, HaShem-יהו"ה blew the spirit of life into it.7Genesis 2:7 This spirit is comprised of 248 spiritual organs and 365 spiritual veins that are invested within the 248 organs and 365 veins of the physical body. With this, the organs of the soul act through the organs of the body, which are their tools, like an axe in the hand of the lumberjack. Proof of this, is the fact that the physical organs only perform their functions so long as the soul resides within them; the eyes see and the ears hear etc. However, upon the departure of the soul, the eyes dim and all sense and feeling vanishes from the 248 organs.
Zohar
But if he should acquire still greater merit, the Holy Name TETRAGRAMMATON is granted to him in its fulness-the letters Yod, He, Vau, He, representing Man in the sphere of the supernal Aziluth, and he is said to be “in the likeness of his Lord”, and in him the words, “Have dominion over the fish of the sea, and over the fowl of the air, and over every living thing” (Gen. 1, 28), are properly fulfilled: for his dominion is indeed over all the firmaments and over all the Wheels and Seraphim and Living Beings (Hayoth) and over all the hosts above and below. It is therefore concerning one who has attained to the sphere of the “Only Daughter” and has derived his soul from thence that it says, “She shall not go out as the menservants do”.’
Pardes Rimmonim
See, from all this it is seen that there is no necessity from this saying for the opinion of Rav Shem Tov of blessed memory. Truly now to us is left the duty to explain what is found different from this saying in the Zohar, parasha Wayiqra. As in this saying [of R. Shem Tov) it says that Bereshit is the tenth utterance, and in parasha Wayiqra [Zohar III.11b) Rashbi explains that these are ten utterances besides Bereshit. And this is what it says: ‘Rabbi Shimon said: It is written: “ten, ten the vessel with the holy shekel” [Numbers 7:86]. “ten, ten” why does it come [here]? But [it indicates] ten for the work of Creation, and ten for the giving of the Torah. What does it teach? That the world was not created except for the sake of the Torah, as all the time Israel is involved in the Torah, the world endures. And all the time Israel is abolishing the Torah, what is written? “If [there were] not my covenant with daytime and night, I would not have placed the ordinances of heavens and earth.” [Jeremiah 33:25]. Come and see: Ten utterances of the work of Creation, as we have learned: ‘With ten utterances the world was created.’ [Mishnah, Pirkei Avot 5:1]. Ten utterances of the giving of the Torah, these are the Ten Commandments. [First utterance:] It is written: “I am HaShem your God” [Exodus 20:2], and in the account of Creation it is written: “Let there be light, and there was light.” [Genesis 1:3] This is faith, as the Holy One, blessed be He, is called ‘light’, as it is written “HaShem is my light and my salvation etc.” [Psalms 27:1]. [Second utterance:] It is written: “You shall not have other gods beside me” [Exodus 20:3], and it is written in the account of Creation: “Let there be a firmament in the midst of the waters etc.” [Genesis 1:6]. “Let there be a firmament”, these are Israel, as they are a portion of the Holy One, blessed be He, who are united with the place that is called ‘heavens’. And this is a secret, as once Rabbi Yeisa the Old asked Rabbi Ela’e; he said: Oh, all the rest of the peoples, the Holy One, blessed be He, gave them to dignitaries, princes, rulers [to guide them], [but] Israel to what? He [= Rabbi Ela’e] sent to him [the answer]: “and God placed them in the firmament of the heavens” [Genesis 1:17]. And a pleasing [answer] he sent to him. “in the midst of the waters” [Genesis 1:6], between the words of the Torah. “and let it divide water from water” [Genesis 1:6], between the Holy One, blessed be He, who is called “well of living waters” [Song of Songs 4:15] and between idolatry, which is called “broken cisterns that will not hold the waters” [Jeremiah 2:13] which are bitter waters etc., stinking gathered [= stationary]. And therefore Israel, holy ones, are dividing between waters [above, clean] and waters [below, unclean]. [Third utterance:] It is written in the giving of the Torah: “You shall not take the name of HaShem your God in vain” [Exodus 20:7], and it is written in the account of Creation: “Let the waters under the heavens be gathered to one place” [Genesis 1:9]. Come and see, each one who swears by the Holy Name for a lie [is] as if he has separated the Mother [= Binah] from her place above, and the holy crowns are not settled on their places, as it is said: “And a mischief-maker is separating an intimate friend” [Proverbs 16:28], and there is no “intimate friend” except the Holy One, blessed be He. And it is written: “Let the waters under the heavens be gathered to one place” [Genesis 1:9], you should not place a separation because of swearing that is false. “to one place”, as is fitting, to a place of truth, and not to another place of falsehood. And what is falsehood? It is when waters go to another place which is not its own. [Fourth utterance:] It is written in the giving of the Torah: “Remember the day of Shabbat to keep it holy” [Exodus 20:8], and it is written in the account of Creation: “Let the earth sprout grass” [Genesis 1:11]. When is the holy earth [= Malkut] increased and is crowned with her crown? Say: on the day of Shabbat, because then the bride is associated with the King, to bring forth grasses and blessings for the world. [Fifth utterance:] It is written in the giving of the Torah: “Honor your father and your mother” [Exodus 20:12], and it is written in the account of Creation: “Let there be luminaries in the firmament of the heavens” [Genesis 1:14]. What does this point to except that these ‘luminaries’, it is “your father and your mother”? “Your father”, this is the sun, “your mother”, this is the moon. And there is no sun except the Holy One, blessed be He, as it is written: “Because a sun and shield is HaShem God” [Psalms 84:12]. And there is no moon except the assembly of Israel, as it is written: “And your moon will not perish” [Isaiah 60:20]. And therefore, all is one. [Sixth utterance:] It is written in the giving of the Torah: “You shall not murder” [Exodus 20:13], and it is written in the account of the Creation: “Let the waters swarm living soul” [Genesis 1:20]. And you shall not kill a human being who is called thus, as it is written: “And the human being became a living soul” [Genesis 2:7], you will not be as these fishes, of which the big ones swallow the small ones. [Seventh utterance:] It is written in the giving of the Torah: “You shall not commit adultery” [Exodus 20:13], and it is written in the account of Creation: “Let the earth bring forth living soul according to its kind” [Genesis 1:24]. From this we learn that a human being should not do falsely with another woman who is not his mate, and therefore it is written: “Let the earth bring forth living soul according to its kind”, that a woman should not give birth except from her kind. And who is its kind? Her [male] mate. [Eighth utterance:] It is written in the giving of the Torah: “You shall not steal” [Exodus 20:13], and it is written in the account of Creation: “And God said: ‘See, I have given you every plant producing seed’” [Genesis 1:29]. What I have given you and deposited to you will be yours, and you shall not steal what is of another. [Ninth utterance:] It is written in the giving of the Torah: “You shall not testify to your fellow false witness” [Exodus 20:13], and it is written in the account of Creation: “And God said: ‘Let us make a human being in our image” [Genesis 1:26]. To him who is in the image of the King you shall not witness falsely. And he who has witnessed falsely to his neighbor [it is] as if he has witnessed falsely to above. [Tenth utterance:] It is written in the giving of the Torah: “You shall not desire the wife of your fellow” [Exodus 20:14], and it is written in the account of Creation: “It is not good that the human being is alone” [Genesis 2:18]. This is your mate in front of you, and therefore “you shall not desire the wife of your fellow”. And this is: ten utterances of the work of Creation, and ten utterances of the giving of the Torah, which is “ten, ten the vessel with the holy shekel” [Numbers 7:86], they were weighed as one, with one shekel. And because of this the world endures and peace is found in it. End of citation.