Musar su Salmi 68:27

The author explains the prohibition of a private individual making anointing oil or incense, or even authorised people making up such incense in the amounts and proportions described here but intended for mundane purposes, as stemming from the fact that G–d has equipped the forces of the סטרא אחרא, the "left" side of the table of emanations, the side under the influence of Satan, with powers representing the equivalent or opposite of the powers of קדושה, holiness. We must therefore on no account provide those forces with additional ammunition by putting the tools of קדושה at their disposal.

Briefly: The Sanctuary exists on three levels, i.e. there are three Sanctuaries, היכל השם. One is located on earth, one is in the domain of the emanation תפארת, and yet another one is in the domain of the upper three emanations כתר-חכמה-בינה. Each Sanctuary is situated on ארץ (of a kind). The terrestrial Sanctuary is located in the Jerusalem of our ארץ ישראל. These Sanctuaries are all "opposite" their counterparts in the Celestial Spheres which in turn are also perceived as rooted in a kind of “ארץ”.

In order to understand this calculation you must realise that the Ten Commandments are the mystical dimension of the Ineffable Name in the way it is written and in the way it is read. This is what G–d meant when He told Moses: זה שמי וזה זכרי, וה-י-ה-ו-ה בהיכל קדשו, "This is My name and this is the way I wish to be mentioned." [the additional quote may demonstrate that in His own abode G–d is referred to by a different name than when in communication with man. Ed] This refers to the written spelling of G–d's name. The name א-ד-נ-י is G–d's name as it is pronounced when we read it. Between the two spellings we have the mystery of the relationship between G–d and כנסת ישראל the spiritual equivalent of the people of Israel. The soul of Israel, which is called אדם, corresponds to the emanation מלכות, which represents the name א-ד-נ-י, the secret of the union with the emanation תפארת, (the emanation which produces the souls, נשמות). We know that מלכות is the source of Israel from the verse: במקהלות ברכו אלוקים א-דני ממקור ישראל "In assemblies bless G–d, the Lord, you who are the fountain of Israel" (Psalms 68,27). In view of the above it is justified that the first five of the Ten Commandments speak of the name of G–d as it is spelled, i.e. י-ה-ו-ה, whereas the last five Commandments speak of that name as it is read, i.e. א-ד-נ-י the source of Israel, seeing that these five Commandments regulate conduct between Jews and Jews. All is one at the very core of things, all leads back to the Ineffable Name.