In short, it is a passage that greatly confuses the notions of all intelligent and religious persons. I am unable to explain it sufficiently. I quoted it in order that you may not be misled by it. One important thing R. Eliezer taught us here, that the substance of the heavens is different from that of the earth; that there are two different substances: the one is described as belonging to God, being the light of His garment, on account of its superiority; and the other, the earthly substance, which is distant from His splendour and light, as being the snow under the throne of His glory. This led me to explain the words, “And under his feet as the work of the whiteness of the sapphire” (Exod. xxiv. 10), as expressing that the nobles of the children of Israel comprehended in a prophetical vision the nature of the earthly materia prima. For, according to Onkelos, the pronoun in the phrase, “His feet” refers to “throne,” as I have shown; this indicates that the whiteness under the throne signifies the earthly substance. R. Eliezer has thus repeated the same idea, and told us that there are two substances—a higher one, and a lower one; and that there is not one substance common to all things. This is an important subject, and we must not think light of the opinion which the wisest men in Israel have held on this point. It concerns an important point in explaining the existence of the Universe, and one of the mysteries of the Law. In Bereshit Rabba (chap. xii.) the following passage occurs: “R. Eliezer says, The things in the heavens have been created of the heavens, the things on earth of the earth.” Consider how ingeniously this sage stated that all things on earth have one common substance; the heavens and the things in them have one substance, different from the first. He also explains in the Chapters [of R. Eliezer], in addition to the preceding things, the superiority of the heavenly substance, and its proximity to God; and, on the other hand, the inferiority of the earthly substance and its position. Note it. CHAPTER XXVII