10. Mi MEANS the end of heaven above, WHICH IS YISRAEL-SABA AND TEVUNAH; Mah MEANS the end of heaven below, WHICH IS MALCHUT. And this is what Jacob, WHO IS ZEIR ANPIN, inherited, as he "shall reach from end to end" (Shemot 26:28). From the end above, which is Mi, down to the lower end, which is Mah. Because he stands in the middle, BETWEEN THE TOP AND BOTTOM OF HEAVEN. And because of this, "Mi has created these"! BECAUSE YISRAEL-SABA AND TEVUNAH WHO ARE CALLED MI, CREATED ZEIR ANPIN AND NUKVA WHO ARE CALLED 'THESE'.