“The building blocks of all of creation, in all its variety, are the same Ten Utterances.
…in every single thing, …there is a spiritual life-force, a soul. The soul of each thing is made up of the letters of the Ten Utterances.
Some creations, like the sun or moon (which are mentioned explicitly in the Ten Utterances), are able to receive their life-force directly from the actual Ten Utterances recorded in the Torah. Other specific creations, like a rock, can only receive their life-force after it descends and is progressively diminished.
This takes place through a process of substitutions and transpositions of the letters that make up the Ten Utterances, until the life-force is condensed enough so that the particular creation can be brought into existence.
Each substitute further diminishes the brightness of the Ten Utterance in their original form, thus enabling the more mundane and coarse creations to be created.”