Midras Ayub 37:10: Otzar Midrashim

Rabbi Yishmael says, the One has no opposite or second corresponding to Him. This is the way of counting, one after one, so too the Holy One Blessed Be He has no second, one that has no second. But the Holy One Blessed Be He is One that has no second, and man does not know where His place is. The living creatures do not know where His place is, nor do the angels who praise His Name know where His place is, as it says "Blessed be the glory of God from His place", and neither the heavens nor the earth praise from the place where He is there. For the men of the Chamber of Hewn Stone call Him "the place of the world" and not the world His place. But we do not find that the wind is dependent except on the Holy One Blessed Be He, as it says "and the wind of God hovered", "The spirit of God has made me" (Job 33:4), "By the breath of God they perish" (Job 37:10), "And now the Lord God has sent me and His spirit" (Isaiah 48:16), "The spirit of God spoke in me" (2 Samuel 23:2), "You send forth Your spirit, they are created" (Psalms 104:30). "Give to the wise, and he will become wiser" (Proverbs 9:9). Every mention of "gathering" in the Torah is an expression of gathering, except for two: "You hide Your face, they vanish" (Psalms 104:29) - if it was an expression of gathering, why does it say "they vanish"? Rather, it is an expression of dispersal - He dispersed them and afterwards "they vanish and return to dust." "I will surely gather all of you" (Zephaniah 1:3) - and how do we know this is an expression of destruction? From what Solomon said, "A time to give birth and a time to die." Solomon enumerated 28 opposites corresponding to the 28 verses of the Great Hallel, with 2 opposites remaining corresponding to the 2 Tablets of the Covenant.