As it says: “I am first and I am last” (Isaiah 44:6). This refers to His encompassing everything above and below, in order to show that He is everything. And He is revealed as such at the beginning as at the end. What this means is that in order to understand the government of the worlds, it is necessary to understand it as follows: At first, there was complete perfection – “Everything was filled with the simple light of Eyn Sof” (Etz Chayim, Igulim VeYosher 1:11:3). This perfection was then concealed (through the first Tzimtzum or “contraction”). Then the governmental order came into being (the Kav or “Line”). The end goal of the government is also complete perfection as at first (the complete revelation of His unity).
God as First and Last in Isaiah's Prophecy
Kalach Pitchei Chokhmah 16:12