“The Emperor said to Rabban Gamli’el, ‘He who created the mountains did not create the wind, as is written, יוֹצֵר (Yotser), He fashions, the mountains and בֹרֵא (vo’re), He creates, the wind, [עֹשֵׂה (oseh), He makes, dawn into darkness…] (Amos 4:13).’ [He said to him,] ‘If that is so with Adam, as is written, וַיִּבְרָא (va-yivra), And He created… (Genesis 1:27) וַיִּיצֶר (va-yiytser), And He formed (ibid. 2:7), so too He who בָּרָא (bara), created, this did not create that? A person’s [skull] is one handspan by one handspan with two orifices—He who bara, created, this did not create that? As is said, הֲנֹטַע (Ha-nota’a), Who plants, the ear, will He not hear? יֹצֵר (yotser), Who fashions, the eye, will He not look? (Psalms 94:9).’ He said to him, ‘Yes.’ [Rabban Gamli’el] said to him, ‘And at the moment of death are they reconciled?!’
A magus said to Ameimar, ‘From your middle part upwards [belongs] to Ohrmazd [the fragrant god of light]. From your middle part downwards [belongs] to Ahriman [the stinking god of darkness].’ Ameimar said to him, ‘If so, how does Ahriman leave Ohrmazd to pass water through the bottom?!’” (BT Sanhedrin 39a).
“What is יוֹצֵר (Yotser), fashioning, light and בוֹרֵא (vo’re), creating, darkness (Isaiah 45:7)? Since light possesses substance, יְצִירָה (yetsirah), formation, is written. Since darkness does not possesses substance, בְּרִיאָה (beri’ah), creation, is written. Similarly it says, Yotser, He fashions, the mountains and vo’re, creates, the wind (Amos 4:13). Or if you like, say: Light possesses הֲוָיָה (havayah), being, as is written, And Elohim said, ‘Let there be light’ (Genesis 1:3). And there is no being except by means of עֲשִׂיָּה (asiyyah), actualization, [therefore] read, yetsirah, formation. With darkness there is no actualizing, only separation and setting-aside, [therefore] read, beri’ah, creation. Just as one says, ‘So-and-so הִבְרִיא (hivri), regained health [lit., separated from illness; or: became fat, see Ibn Ezra, Haqdamat Peirush al ha-Torah; cf. Zohar 2:254b (Heikh)]’” (Bahir §13).
“Male and female He created them (Genesis 1:27). Is it so, since it is written, And God created the human in His image, in the image of God He created him (ibid.)? And afterwards it is written, [‘It is not good for the human to be alone,] I shall make him a sustainer beside him’ (ibid. 2:18) and, He took one of the sides and closed over the flesh where it had been (ibid., 21). But survey what is written [in the Torah]: יְצִירָה (yetsirah), Formation; and it is written, בְּרִיאָה (beri’ah), Creation. Beri’ah—when the נְשָׁמָה (neshamah), soul, was created; עֲשִׂיָה (asiyyah), Actualization—male and female He עָשַׂה (assah), made, them; yetsirah—when the neshamah, soul, was combined with the body and all was brought together. And how do we know that yetsirah means ‘bringing together’? As is written, And YHWH Elohim יִּצֶר (yitser), fashioned, from the soil each beast of the field and each fowl of the heavens and brought each to the human to see what he would call it (ibid., 19). And look it is written, Male and female He created them (ibid. 5:2). It is also written, And God blessed them (ibid. 1:28)” (Bahir §198, cf. Guide of the Perplexed 2:30).
“It is written: He who בֹּרַאֲךָ (bora’akha), creates you, O Jacob; He who יֹצֶרְךָ (yotserkha), forms you, O Israel (Isaiah 43:1), and it is written: Thus says YHWH who עֹשֶׂךָ (osekha), makes you (ibid., 2). All these rungs mount up to one, as they have established: creates, forms, makes—all of them rungs one above the other, and all are one” (Zohar 1:177b, cf. ibid. 3:159b).
“On the side of Holiness, that אֱלֹהִים (Elohim), God, of truth, King over the world, is empowered by three elements: בְּרִיאָה (beri’ah), Creation; יְצִירָה (yetsirah), Formation; and by עֲשִׂיָה (asiyyah), Actualization. The mystery of each and every one is mentioned here. Corresponding to beri’ah, Creation: He took from their hand (Exodus 32:4)—something that until now contained nothing at all. Corresponding to yetsirah, Formation: וַיָּצַר (va-yatsar), and he fashioned, it (ibid.). Corresponding to asiyyah, Actualization, וַיַּעֲשֵׂהוּ (va-ya’aseihu), and made it, into a molten calf (ibid.). Who has ever seen such sorcerers in the whole world!” (Zohar 2:192b).
“Ten sefirot of אֲצִילוּת (atsilut), Emanation: the King is in them, He and His self are one in them, He and His vitality are one in them [cf. Ibn Ezra on Exodus 34:6; Maimonides, Guide of the Perplexed 1:68]. This is not so with the ten sefirot of בְּרִיאָה (beri’ah), Creation, because He and His vitality are not one, and He and His self are not one.
And the supernal One over all shines in the ten sefirot of Atsilut, and into the ten sefirot of Beri’ah. And He shines into the ten ranks of angels, and into the ten spheres of the firmament. Yet He does not change in any place [cf. Malachi 3:6: For I am YHWH, I change not].
Like a king that sends a document with his seal, and the likeness of the king is embossed in the wax of the seal. The sefirot of atsilut, Emanation, are precisely the likeness of the King. The sefirot of beri’ah, Creation, are the seal of the king, and the sefirot of yetsirah, Formation, are the angels which are the living beings, and they are the form of the seal in wax” (Tiqqunei ha-Zohar 3b).