“You shall surely tithe all the yield of your seed that comes out in the field year after year (Deuteronomy 14:22)—at all times you must reckon each of the rungs, ‘Ten and not nine, ten and not eleven’ (Sefer Yetsirah §4).
Another explanation: עַשֵּׂר תְּעַשֵּׂר (Aser ta’aser), You shall surely tithe [lit., tithe you will tithe]. Why two times? Because here there is a deep and hidden mystery which the mouth cannot speak nor the ear hear. You already know that tithe alludes to ten lower [sefirot]. Until here I have permission to explain. If you are one of the enlightened, you will understand this great mystery with your fullest intellectual capacity and will surely not let it out of your mouth: Here below we give our tithes according to the supernal model—so that man imitate his Creator” (Rabbi David ben Yehudah he-Ḥasid, Sefer Mar’ot Ha-Tsove’ot, 236:29–237:3, adapted from Matt, The Book of Mirrors, p. 26, cf. Tiqqunei ha-Zohar 31a–b).
“The things hidden are for YHWH our God and things revealed for us and for our children forever (Deuteronomy 29:28). Understand this verse by its inner sense, deep and sealed though it may be. For YHWH—the Cause of Causes, for all proclaim that they are His; each of the עֶשֶׂר צַחְצָחוֹת (eser tsaḥtsaḥot), ten pure white radiancies, that comprise אֲרִיך אַנְפִּין (arikh anpin), Elongated Countenance, form ten inner rungs. And for our children—ten that parallel ten rungs within supernal Keter who are not revealed but remain concealed and hidden, imperceptible to the inquirer. For they belong to the Cause of Causes, blessed be the glory of His name and His majesty forever. Therefore, the enlightened will understand and will remain silent for God, and he alone will see wonders from the holy Torah He gave us from His very own treasury” (Rabbi David ben Yehudah he-Ḥasid, Sefer Mar’ot Ha-Tsove’ot, 252, adapted from Idel, “The Image of Man Above the Sefirot: R. David ben Yehuda he-Ḥasid’s theosophy of ten supernal ‘ṣaḥṣaḥot’ and its reverberations.” Kabbalah: Journal for the Study of Jewish Mystical Texts 20 , p. 181–212).
“Come and see: How many hidden causes are clothed and conveyed by the sefirot! The sefirot are but chariots to them, for they are concealed from human thought. Of them is written: For he who is high has a higher one watching him, and still higher ones over them (Ecclesiastes 5:7)—נְהוֹרִין מְצוּחְצָחִין (nehorin metsuḥtsaḥin), glaring white lights, these above those, but those that are receptacles are darkness compared to the others above them. And their is no light that can exist before עִלַּת הָעִלּוֹת (illat ha-illot), the Cause of Causes, all lights are darkened before Him” (Zohar 1:23a, Tiqqunei ha-Zohar).