以西結書 1:26 塔納赫引文：Torah Ohr

Therefore, it was chosen for Yom Kippur, and it's written by the time of the giving of the Torah, "Face to face G-d spoke with you." (Deuteronomy 5:4) However, doesn't G-d not have a body?! Rather, it's known that something connected to will is called "face," while something that is against His will is called "behind," and during the giving of the Torah, all of the will of the Jews was to G-d, while anything physical for them was the level of "behind." Like the Rabbis of blessed memory say, "On every utterance, their souls left," (Shabbat 88b) but really they did have bodies?! Rather, it means that anything that had. to do with their bodies was on the level of "behind," and it was as if that they didn't have bodies, and automatically G-d and the Jews had the same level of "face," "Like in water, the face," (Proverbs 27:19) etc. And like it's written, "And on what looked like a chair was the semblance of a human form," (Ezekiel 1:26) but how can human form be applicable to G-d? Rather it's like a person that loves his friend so much that his friend's form is engraved in his heart as if it's part of him.