The five times repeated Bless the Lord, O my soul • (Ps. ciii. civ.), were said by David with reference both to God and the soul. As God fills the whole world, so does the soul fill the whole body; as God sees and is not seen, so the soul sees and is not seen; as God nourishes the whole world, so does the soul nourish the whole body; as God is pure, so also is the soul pure; as God dwelleth in secret, so does the soul dwell in secret. Therefore let him who possesses these five properties praise Him to whom these five attributes belong Berachoth, fol. 10, col. I.
Five Ways the Soul Mirrors God in the Psalms of David
Hebraic Literature (1901), Talmud — Berakhot 10a