Now you have been thoroughly acquainted with these four modes – substance; form enclothed in substance; abstract form; and essence – with regard to tangible items. It has been explained that we have no grasp of any kind of the fourth mode, i.e., the essence, while the third mode is potentially misleading. Only the first mode, substance, and the second mode, form enclothed in substance, have been granted to us with a clear and sufficient perception by Supreme Providence. Through them, it will also be possible to comprehend the existence of spiritual entities, which are in the upper worlds of Atzilut, Beria, Yetzira, and Asiya, since there is not the smallest detail in them that cannot be divided into these four modes.
Four Modes of Perceiving Reality
Baal HaSulam's Preface to Zohar 16:1