Midrash su Salmi 103:1

R. Shimi b. Ukba, and some say Mar Ukba, frequented the house of R. Simon b. Pazi., who was accustomed to arrange Agadah before R. Joshua b. Levi, and asked R. Simon b. Pazi: "What is the meaning of the passage (Ps. 103, 1.) Praise the Lord, O my soul, and all that is within me (praise) His Holy name." "Come and see,"' said R. Simon b. Pazi to him, "how the custom of the Holy One, praised be He! differs from the custom of frail man! The custom of frail man is to form a shape on the wall but he can put into it neither breath nor soul, nor entrails nor bowels, but the Holy One, praised be He! is not so. He forms a shape within a shape (creates a body within a body) and puts into it breath, soul, entrails and bowels, and it is this that Hannah means when she said (I Sam. 2, 2.) There is none holy like the Lord; for there is none besides Thee, and there is not any rock like our Lord. What is meant by Ein Tzur Keloheinu? It means that there is no shaper like our Lord." And what does it mean by For there is none besides Thee? R. Juda b. Menassya said: "Do not read Ein Biltecha (none besides Thee), but read Ein Lebalathecha (nothing could wear you out), for the nature of the Holy One, praised be He! is not like the nature of frail man. The works of frail man wear out their maker, but the Holy One, praised be He! is not so. He wears out his work." "You did not quite understand my question," said R. Shimi b. Ukba to R. Simon b. Pazi, "what I Intended to ask was this: Five times did David say Bless the Lord, O my soul; in reference to what was it said?" "He said it," [replied R. Simon b. Pazi] "in reference to the Holy One, praised be He! and in reference to the soul, for just as the Holy One, praised be He! filleth the entire world, so does the soul fill the entire body; just as the Holy One, praised be He! seeth, but cannot be seen, so does the soul see, but cannot be seen; just as the Holy One, praised be He! feedeth the entire world, so does the soul feed the entire body; just as the Holy One, praised be He! is pure, so is the soul pure; and just as the Holy One, praised be He! dwelleth in a place secret from all, so does the soul dwell in a secret place; therefore, let that (the soul) which possesses these five attributes come and praise Him, to whom these five attributes belong."

Another interpretation: "Bless the Lord, O my soul" (Psalms 103:1). Just as no person knows where the place of this soul is, so too with the Holy One, Blessed be He: no creature knows where His place is. Not even the heavenly creatures who are responsible for the Throne of Glory know where God's place is, or where He dwells. And what do they say? "Blessed is the Presence of the Lord in His place" (Ezekiel 3:12)