All Changes Are in the Desire, Not in the Light
We can only speak on the basis of our sensations, to the degree that we are impressed by the impact of the Light that fulfills us and is aroused by “His desire to do good to His creations,” and to the degree that it reaches the receivers.
Similarly, when we examine a table our sense of touch feels it as something hard. We also discern its length and width, all according to our senses. However, that does not necessitate that the table will appear so to one who has other senses. For example, in the eyes of an angel, when it examines the table, it will see it according to its senses. Hence, we cannot determine any form with regard to an angel since we do not know its senses.
– Baal HaSulam, Shamati (I Heard), Article No. 3, “The Matter of Spiritual Attainment”