Such relations in our world are the expression of homosexuality. In the spiritual world it is the inability of the male and the female parts of the general vessel to properly connect.
The male part is the one who bestows and the female part is the one who receives. They have to connect according to certain laws. Certain actions have to be performed in their connection such as purification, exposure, etc. Only then can a general vessel can be created in the right combination between the attributes of receiving and of bestowal. What is more, this all takes place within a person.
A new level cannot be born out of two male parts since the Light of Hasadim, the Light of bestowal, is lacking in this combination,. The Torah, however, speaks only about actions that can be used in order to bestow outside oneself, since by that you correct your soul.
From KabTV’s “Secrets of the Eternal Book” 3/19/14