Kabbalah su Rosh haShanah 3:10

And now we should clarify your understanding regarding one issue dependent on this. Know that the aspects/attributes/middot are dependent on the limbs. How so? The aspect of the eye is vision, the aspect of the ear is hearing, the aspect of the hand is touch, the aspect of the foot is walking. And behold, the aspects/middot are continued through the limbs, and regarding this our sages of blessed memory reminded us "towards Heaven is an expression of middot" [probably related to Mishnah Rosh Hashanah 3:8, I didn't find the source for this, N.T.] we have to understand regarding the matter of attributes as we understand regarding the matter of ear and hand and foot that we mentioned. And just as there is no quantification among us regarding the limbs, there is no quantification regarding the issue of middot. And since in this book we need to deal with the expression of middot, take care and guard your soul exceedingly from saying that Y"Y of Blessing has a middah that is differentiated and quantifiable, because this is not so. Just as there is no quantification, limit or comparison for the matter of the eye and ear, so too is the standing regarding the middot. And behold our rabbis of blessed memory called their holy names middot, as we learn in the first chapter of Rosh Hashanah: "Rav Yehuda said: A covenant was made with the thirteen attributes that they will not return empty-handed, as it is stated: “Behold, I make a covenant” (Exodus 34:10)." (Rosh Hashanah 17b) And the thirteen middot are Y"Y, Y"Y, E-l compassionate and gracious, slow to anger (Exodus 34:6). And the general rule - you have to believe that there is no comparison between the attributes of Y"Y of blessing and our attributes, even though there is the use of the sign of same word. And regarding this our sages of blessed memory said in several places: "Come and see how the attributes of the Holy One of Blessing are not like the attributes of flesh and blood" (Shabbat 127a, Berakhot 5a, Megillah 14a etc), and after we passed to your hands this key with this introduction, we have to enter the explanation of each and every name of the holy names written in the Torah and clarify your eyes in every place that you find one of these names written, and so that you will understand and become illumined regarding the source of living water that He flows from all His names, may He be blessed. And if you grasp this thing then you will be successful in your way and then you will become illumined.