Said the Intellect - Behold we see rules and laws, the He may His name be blessed uses to interact with us, we His creations, characteristics and ways of righteousness as he decreed though the depth of His wisdom, until because of these characteristics we attribute to Him many descriptions like all the words of the prophets may they rest in peace, and we call Him, merciful, gracious, powerful and all the other many nicknames which we attribute to Him.
Indeed here we need to understand and understand the certain faith with which we need to believe in all this, for all of these descriptions and nicknames are not befitting Him may He be blessed according to his essential self at all, in that all of these actions are not actions that He may He be blessed does like a person does according to his nature and power, rather they are all matters that were willed from His will to do according to the value of the creations that he wanted to create and according to their power alone.
And this matter is explained by the sages in many places in broad explanation. And in general that which we need to believe in this is, that He may His name be blessed, his existence is known to us with certainty as intrinsically compelled, but his essence is impossible for us to grasp at all; and not only that, but it is already forbidden to us as eternal prohibition to enter into this examination, and the sages already said (Chagigah 11b, "One who looks at four things, it would be appropriate that he had never come to the world"; and similarly they said (Chagigah 13a), "With that which is mysterious to you do not inquire...you should have no dealings with hidden matters".
And it is a generalization, all that the mind of man can grasp and describe - is certainly not His essence may he be blessed, for he is lofty and exalted from any thought or reasoning, and he has none of the matters that are in his creations, not from the great or from the lowly, for that which is the greatest perfection in his creation - would be deficiency with regard to Him may he be blessed, and they are not like him in his rule at all.
For all that is found in creations - the good and the negative the deficiency and the perfection - all of it is new that was caused to exist by Him may his name be blessed through his will, and they are things that are only according to our value and our matters, and not according to His value and His matter may He be blessed. And on this the text is filled with crying out and says (Isaiah 40:25), "And to whom shall you compare me and find me equal says the Holy One":