Question: We know that before birth the fetus turns with its head downward. What does this symbolize in the process of the group’s advancement towards the spiritual birth?
Answer: The spiritual embryo really does turn, and instead of having his head upward, he turns his head downward, as it is explained in The Study of the Ten Sefirot. Generally speaking, it is called that he changes his mind. All his values, “below reason” and “above reason,” everything in him turns and he sees what we call “I have seen an upside down world”—opposite values. The desire to bestow becomes more important for him than the desire to receive; this is the transition that takes place in him.
Then after the birth, he turns again with his head upward. It is only during the time of the birth that he is in such a state. He cannot leave this world without leaving all the opinions he has in his head. This is what the state of being with his head downward symbolizes.
From the 1st part of the Daily Kabbalah Lesson 10/19/12, Writings of Baal HaSulam