Kabbalah su Isaia 40:25

Chapter 8 brings another source from the Zohar from the book Ra'aya Meheimna, "To whom can you liken me (Isaiah 40:25)".

A general rule: Know that the truth of the essence of the Blessed Creator is only comprehended by Godself, and not one of the myriads on high know His place, all the more so the essence of His truth. Don't you see that the angels on high say "Blessed be the honor of Y"Y in His place" (Ezekiel 3:12)? [Meaning] in every place that He is. And if it is so with the high beings, all the more so with the lower beings. If so, all the descriptions we read in the Torah, such as hand and foot, ears and eye, and all the rest of those, what is this? Know and believe that all those descriptions, even though they teach and give witness to His greatness and His truth, there is no way for any creature to know and meditate on the nature of those things called hand and foot, ears and so on. And if we are made in the image and resemblance, do not let it arise in your mind that eye [for God] means the real form of an eye, or hand in the real form of a hand. All these are profound, deep and recondite issues regarding the truth of the actuality/existence of the Blessed Y"Y, from them are the source and flow that come to everything found in the [sphere of] differentiation of the Blessed Name. The nature of "hand" is not like the nature of [a human] hand, and their build are not comparable/equal, as it is written "to whom can you liken Me, to whom can I be compared?" (Isaiah 40:25). And know and understand that His understanding and His build are not a resemblance of something clearly visible and form, rather, the intention regarding the form of the limbs that we have are that they are made in the resemblance of signs, issues that are so closed and so high that the mind cannot comprehend unless through a resemblance of a memory: for example, when it is written "Reuven the son of Jacob" these letters and the image [they bring to the mind] are not the essence, build and existence of Reuven the son of Jacob, they are just a memory, as this written "Reuven the son of Jacob" is a sign regarding the reality and build known and called as "Reuven the son of Jacob." Since the Blessed Y"Y wanted to give us merit, He created in the body of a person many limbs, hidden and revealed, in the resemblance of the sign of the Deed of the Chariot, and if a person merited to purify even one of their limbs, that limb would still be like a resemblance of the throne of that same high and recondite thing that is called by that name, if eye - eye, if hand - hand, and so on to all the rest. How? For example, if a person is careful and guards his eyes from viewing improper sexual things, but all the rest of the improper visions, and only looks at things that have the holiness of Y"Y and the worship of Him, then that same eye becomes like a throne for that same thing that is called, on high, "eye". And the same applies to hand and foot and all the rest of the limbs. And regarding this our sages of blessed memory said: "the Avot [Ancestors] they are the Chariot" (Bereshit Rabbah 47:6) and they did not say each and every Ancestor is the Chariot, rather "the Ancestors are". How so? our father Avraham took the right side in purity, and so inherited the right [side] of High, which is the aspect of Hesed, and regarding this it is said: "then Avram journeyed by stages toward the Negev" (Genesis 12:9). Yitzchak took the aspect of the left side in purity, which is Fear [Pahad], and regarding this it is written "Jacob swore by the Fear of his father Isaac" (Genesis 31:53). And Yaakov took in purity the middle line [characteristic/route] and regarding this it is written "Ya'akov was a simple man, living inside the tents" (Genesis 25:27) - between the tent of Avraham and the tent of Yitzchak. Here we find the three Ancestors a throne for the Chariot, and through this way the thing is thought deeply and created to be stable.

"Let Us make man..." (Beresheet 1:26), the use of "Us" assuredly alludes to two grades, as each said to the one above it, "Let Us make." (The lower grade) cannot do anything without permission from the one above it and the one above this one cannot do anything without permission from its higher neighbor. But the one that is called the Cause above all causes has no equal above nor below, as it is written: "'To whom then will you liken Me, that I should be his equal,' says the Holy One" (Isaiah 40:25). He said, "See now that I, I am He - and there is no Elohim with me..." (Devarim 32:39) from whom to take counsel - which is not like that about which it is written: "And Elohim said, Let Us make man...".