Of these two lights, one will be male from the side of MaH and one female from the side of BaN. The Supreme Will wanted to display the developmental sequence in stages, power after power, until the creation attains perfection, as explained earlier (Opening 10). This is the concept of His creating “in partnership with the letters” as explained in the Tikkuney Zohar (Tikkun 69, p.115b), for many powers must exist in order to produce one thing. It is necessary to know which is the first power and what derives from it afterwards in order to understand the way in which the particular creation in question was produced. Accordingly, He displayed the powers as developing one out of the other, as stated above.
Vessels and Sparks of Tikkuney
Kalach Pitchei Chokhmah 63:10