The Book of Zohar, Chapter “Pekudei (Accounts),” Item 839: As there are degrees and palaces on the side of Kedusha, there are also on the side of Tuma’a, and they are all present and ruling in the world on the side of Tuma’a. This is why there are seven palaces opposite the seven names of Hell, which are called by those names of the seven departments of Hell, and all are standing to judge and defile, for those wicked of the world to whom they have adhered, and who did not guard their ways while in this world.
Hell is my desire to receive. It may be small and weak and may not seem so bad to me at the moment. It is against connection, or not so much for connection when I think about myself: How will I profit, what will happen to me, and so on?
According to my level, this desire seems quite reasonable at the moment, and it can be called Heaven because thanks to it, I profit, attain, and feel good. But the more I understand the upper system, the more I begin to see this desire as Hell. It’s because in it, I think about myself, “burn down,” draw away from, and am opposite to the Light, the Creator.
It all depends on how a person sees his desires. This is the whole difference between Heaven and Hell.
From the 2nd part of the Daily Kabbalah Lesson 11/14/2011, The Zohar