As for transforming the top of the robe and the bottom of it, it is attaching the upper world to the lower in subjugation and attaching the lower world to the upper in purity and sanctification, so the higher descends in mercy to the lower and raises the lower with care to the rank of the higher in relation to God Almighty and lack of Him. Indeed, God, as He directed to the highest of beings, has power, and He is the Divine Pen. The first intellect, with the knowledge and happiness it gave it, also directed itself to the lowest of existence, the most wretched, and the lowest in status with God, in one sense.