Дварим 4:15 Каббала: Sefer Etz Chaim, The Beginning, Baal HaSulam's Preface to Zohar & Sefer HaBahir

11. Certainly, it is explicitly clear that above there is no physical body, nor any bodily power, heaven forbid. The reason for these images and representations is not because they are so, heaven forbid. Rather, it is to ease the ear, so that a person can comprehend the higher, non-perceptible, and intellectual matters. Therefore, permission is granted to speak in terms of drawings and images when it is simple, as in all the books of the Zohar. Even in the verses of the Torah itself, all unanimously respond and say in this matter, as the Scripture says, "The eyes of the Lord run to and fro throughout the whole earth" (2 Chronicles 16:9). "The eyes of the Lord are upon the righteous" (Psalms 34:16). "And the Lord heard" (Genesis 21:17). "And the Lord smelled" (Genesis 8:21). "And the Lord spoke" (Exodus 6:10). And many others like these. It is greater than all of them, as the Scripture states, "And God created man in His image; in the image of God, He created him; male and female, He created them" (Genesis 1:27). And if the Torah itself spoke in this way, so can we speak in a similar manner. Since it is evident that above, there are only subtle lights in the utmost spirituality, imperceptible altogether. As the Scripture says, "For you saw no form" (Deuteronomy 4:15) and many other verses. However, there is another way to continue and depict the higher things, which is the form of writing letters. For each letter signifies an upper, specific light. Also, this is a simple metaphor and illustration to ease the ear, as mentioned. Therefore, now we will explain the aforementioned introduction in the manner of drawing letters as well. In these drawings, both the drawing of man and the drawing of letters, both are required to understand the matter of the upper lights. This is as you will see in the books of the Zohar, constructed on these two forms of drawings.

178. Concerning this, Rabbi Chaim Vital wrote,²⁴³Shaar HaHakdamot. “This is clear, that supernally there is neither body nor any attribute of corporeality,²⁴⁴See Mishneh Torah, Hilchot Yesodei HaTorah Ch. 1, as well as Rambam’s 13 principles of faith. God forbid. All these images and forms are not actual, but are merely there to enable us to comprehend, so that man should have some understanding of these supernal, conceptual matters, that are beyond his intellectual scope. Therefore, permission was given to speak in such terms, though certainly, it is not thus, as scripture emphatically states,²⁴⁵Deuteronomy 4:15 “Neither did you behold any image.” This principle also applies to the form of the Hebrew letters, which also symbolize the supernal conducts. Certainly, no letters or vowels actually exist supernally. They are merely symbolic.²⁴⁶Etz Chaim HaChadashim, Heichal Adam Kadmon, branch 3.

Here is its wording, in its pure style:⁴⁰Parashat Bo, 215-218, and in the Raya Mehemna. A person might ask: But it is written in the Torah (Deuteronomy 4:15): “For you did not see any image,” and how, then, do we expound names and sefirot as applying to Him?