Why God Sets the Sun and Moon as Heaven's Two Lanterns

Midrash Tanchuma Buber, Bechukotai 6:1

"And the LORD spoke to Moses, saying: Speak to the children of Israel [and say to them]: When a person sets apart a vow according to your valuation of souls to the LORD" (Leviticus 27:1-2). This is what Scripture says: "For who in the skies can be ranked with the LORD, [who can be likened to the LORD among the sons of the mighty]?" (Psalms 89:7). The Holy One, blessed be He, said: Whoever does deeds like My deeds shall be like Me. Rabbi Levi said: A parable of a king who built a province and kindled within it two lanterns. The king said: Whoever kindles two lanterns such as these, I call him Augustus, and I am not jealous of him. So too the Holy One, blessed be He, created the heavens and placed in them [two lanterns that would give light to the world,] the sun and the moon, as it is said: "And God set them in the firmament of the heavens to give light upon the earth" (Genesis 1:17). The Holy One, blessed be He, said: Whoever makes any like these shall be equal to Me, as it is said: "For who in the skies can be ranked with the LORD?" This expression means nothing other than an expression of light, as it is said concerning the pure lampstand: "he shall arrange" (Leviticus 24:4). Thus: "For who in the skies can be ranked with the LORD, who can be likened to the LORD among the sons of the mighty?" This is what is written: "To whom then will you liken Me, that I should be equal? says the Holy One" (Isaiah 40:25). He is called Holy, just as I am called Holy.

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