A person’s spiritual impression is called “Light.” It is similar to how in our world light signifies vision and understanding, which we see from such common expressions as “the light of wisdom,” “clear as day,” or, to the contrary, “dark confusion.” All the names are taken from our world since there are no words in the spiritual world. The spiritual expression determines the extent of common bestowal, my similarity to the Upper Light in which I exist. It ranges from 0 to 100% and is represented by 125 spiritual degrees, each of which is split into 10 Sefirot and many sub-levels.
It is in this manner that our entire language with all its words came about. This is true even in our world where it seems to me that I receive impressions from material objects or actions. These are all imaginary. There is nothing except my perception of the Upper Light which is revealed in my desire.
In other words, we always exist in either direct or reverse contact with the Creator, and we react only to His Light or its absence. This is how all our words are born. The only difference between spiritual terms and material names is whether or not I can measure how similar I am to the Upper Light. If I can, then this will be a spiritual term. However, if I still don’t recognize myself and my measure of similarity to the quality of bestowal, then I give my sensations “material names.”
We shouldn’t fool ourselves into thinking that we are free to come up with these names on our own; they come from our nature. If I created something first and called it a “table,” this means that I received this name in my desires and qualities from the Light that spreads out within them. After all, I am a spiritual vessel in which some phenomenon occurs.
Therefore, there cannot be any coincidences here. The whole of creation, however it may seem, is merely a desire to enjoy that receives impressions from the Creator.
From the 4th part of the Daily Kabbalah Lesson 8/6/10, Article, “The Wisdom of Kabbalah and Its Essence”