Kabbalistic sources say that sleep is one-sixtieth part of death. This means that the whole Partzuf, the whole depth of a person’s attainment, is measured as six degrees: Hesed, Gevurah, Tifferet, Netzach, Hod, and Yesod. Each of these degrees consists of ten sub-degrees for a total of 60.
Such partial attainment of 60 sub-degrees relative to one hundred full degrees, including Keter, Hochma and Bina, is called “sleep.”
In other words, the human soul consists of ten Sefirot. When the light is in the last six Sefirot of VAK, it is called a “state of smallness” or a state of sleep.
When the light is in the head of the Partzuf, meaning in the first three Sefirot (GAR), this is called the complete state or the state of wakefulness.
From KabTV’s “Spiritual States” 6/28/22