Kabbalah sa Isaias 40:18: Sha'arei Orah

Now, because at the first depth of the coming into being-Havayah-הוי"ה He is called Eheye”h-אהי״ה,⁹³That is, this name is the first name that is brought forth from the Essential Name HaShem-יהו״ה, blessed is He, and is indicative of both His Essential being, as well as the existence of all other beings. See Ginat Egoz by the same author, translated as HaShem Is One, Vol. 1, The Gate of Intrinsic Being (Shaar HaHavayah). which is great unbounded mercies that completely dominate and overpower all forces of harsh judgment,⁹⁴That is, there is utterly no room for the existence of opposition against HaShem-יהו״ה, blessed is He, and His Supernal will, and even powers that externally appear to be in opposition to Him depend on Him for their very existence. He therefore is called E”l-א״ל. The verse thus states,⁹⁵Isaiah 40:18 “To whom can you liken E”l-א״ל?” In other words, even in the forms of the letters (Otiyot), which indicate the essence of Being-Havayah-הוי״ה, He has no likeness in any known letter that indicates Him, except for the letter of understanding-Binah, which indicates and attests to Him. This then, is the meaning of the above verse, “To whom-Mee-מ״י can you liken E”l-א״ל.” That is, with the power of understanding-Binah, called Who-Mee-מי, we can liken His existence, but with nothing else.