Question: What are the ten Sefirot?
Answer: When creation begins to interact with the Creator and the relationships between them are getting filled with meaning, strength, and intention, then they are called Sefirot.
If a person attains the attitude of the Creator to him and reacts to it correctly, these ten degrees turn into the ten Sefirot. “Sefira” is from the word “luminous.”
A person begins to feel how the Creator treats him and how he should treat the Creator. In other words, there is some kind of a system that exists in potential, and when we attain it, we bring our feelings into it and this is called Sefira. Then the entire system begins, sparkles, glows, as it were.
From KabTV’s “Spiritual States” 5/10/22