Baal HaSulam, “The Teaching of the Kabbalah and Its Essence“: Each of the manifold still, vegetative, animate, and speaking in this world has its corresponding part in the world above it, without any difference in its form but only in its substance.
Baal HaSulam writes that there is a law of root and branch; after all, spiritual forces manifest in our world in the form of matter.
Comment: So, when Kabbalists write in their books: “The Land of Israel,” they mean a person’s desire to become similar to the Creator. In our world however, this manifests itself in the form of matter: earth, people living on it, their bodies, and so on.
My Response: But this is on a level that does not exist in us. In principle, we are talking about those qualities that are revealed in people: how can we correct these qualities and to what level, what form we should reach.
Thus, an animal or a rock in this world is a corporeal matter, and its corresponding animal or rock in the higher world is a spiritual matter, occupying no space or time.
In the spiritual world, these are just qualities. That is, a Kabbalist sees spiritual qualities, describes them in his books, and those who have five corporeal sensory organs see them in our world in a materialized form.
From KabTV’s “Spiritual States” 4/26/22