Moreover, you can attain Him in one form, me in another, someone else in yet another, and so on. Each one in his own way. But, in principle, all the names of the Creator, in their gradual attainment by man, lead him to one single form where in the end all sensations of the Creator become abstract. You can give it such epithets as love, complete bestowal, upper, perfect. But in general, He does not have a name.
Question: So, people who came out of Egypt, wandered through the desert and recorded all the relationships that manifested between them, the whole range of their feelings and emotions—each record is a certain sensation of the Creator?
Answer: They recorded them like researchers. Realizing among themselves certain relationships in which the Creator was revealed, they wrote: “Such and such relationships equal such and such manifestations of the Creator. Such and such relationships equal such and such manifestations of the Creator.” And so on. This is the whole Torah.
Therefore, it is said that the entire Torah is the names of the Creator.
Question: There is an exact number of the names of the Creator: 72. What does it mean?
Answer: 72 (Ayin, Bet) is the manifestation of the Creator in the form of the light of Hochma, AB.
Comment: But there are a lot of different names in the Torah.
My Response: Each is a different gradation. There are main steps that you follow to reach the full revelation of the Creator and there are small, personal degrees.
From KabTV’s “Spiritual states. He and His name are one” 5/25/21