וַיֹּ֕אמֶר לֹ֥א תוּכַ֖ל לִרְאֹ֣ת אֶת־פָּנָ֑י כִּ֛י לֹֽא־יִרְאַ֥נִי הָאָדָ֖ם וָחָֽי׃
Lalu Ia berfirman: “Engkau tidak akan sanggup melihat wajah-Ku, sebab tidak ada manusia yang dapat melihat Aku dan tetap hidup.”
Kav HaYashar
When a person prays, his eyes should be closed and directed downwards, while his heart is directed upwards (Yevamos 105b). If he is accustomed to pray from a machzor or prayer book let him focus on the writing and not allow his eyes to stray beyond the book, for the Shechinah stands before him and it is forbidden to gaze at the Shechinah. The Zohar relates further: It is stated in the book of Rav Hamnuna the Elder that one who opens his eyes while praying or who fails to lower his eyes to the ground causes the Angel of Death to come to him prior to his death. Then when his soul expires he is unable to behold the Shechinah. For although it is written, “No man may see Me and live” (Shemos 33:20), every Jew merits to behold the Shechinah at the moment of his death (Zohar 1:98a, 226a; 3:88a). If he is meritorious, the Shechinah arrives early. This is a good sign, for then he knows that his soul will depart easily and peacefully, without suffering.
Shenei Luchot HaBerit
The Torah explains that it is impossible for man, while alive, to see G–d. This is why David described the death of the pious as being precious to G–d (Psalms 116,15). Having all this in mind the Torah had to spell out that even a High Priest such as Aaron could enter the Holy of Holies only on one day of the year, on the Day of Atonement. He had to be warned not to enter at will since he had to realize that even the sacred vestments were only made of materials comparable to the כתנות עור ובשר, materials of the physical world, not the כתנות אור worn by Adam prior to his sin. It is only the nature of the Day of Atonement and the forgiveness which G–d grants on that day which enables us to become comparable to angels on that day.