What is there in Aba ve Ima of the world of Nekudim that makes them the “head” of the world of Nekudim in relation to the body, ZON (Zeir Anpin and Nukva)? They contain illumination from the higher Partzuf, Keter, and this light is a protection from egoistic desires, the light of Hassadim, which guards them from the desire to receive pleasure. Even if such a desire suddenly arises, the light of bestowal protects them from egoistic reception. That is why Aba ve Ima can be considered the head.

After all, how does the head differ from the body? In the corporeal world they are made of different substances—brain and flesh.

What is the difference between the spiritual head and body (Rosh and Guf)? How does thought differ from desire? After all, is desire not the only thing that was created by the Creator? The principle of the head is a separation from the desire to enjoy that it allows one to perform an action above it. That is why desires, spiritual vessels (Kelim), become a “head” that receive illumination from Hassadim, the light of bestowal, which allows them to disconnect from the desire within them and make a calculation above it, as if looking from the outside, objectively, like an independent observer.

The part where an objective decision can be made is called the head. In this lies the difference between a human being and an animal, and in general, between man and the whole of nature (inanimate, vegetative, and animate).

In the spiritual world, all distinctions are found in the essential principle, and not in the substance itself, as is the case in our world.
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From the 3^rd part of the Daily Kabbalah Lesson 7/5/10, “The Study of the Ten Sefirot“

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