What is the letter ו? He said: There is an upper ה and a lower ה.
They said to him: But what is ו? He said: The world was sealed with six directions. They said: Is ו not a single letter? He replied: It is written (Psalm 104:2), "He wraps Himself in light as a garment..."
R’ Amorai said: Gan Eden, where is it? He said to them: In the earth.
... “The advantage/profit/surplus/yitron of the land/arets over All /bakol is a king” [Ec 5:8] – And what is yitron? A place from which is carved out the earth/arets... And what is this “earth”? That from her was carved out the Whole /hakol, and from him (hakol) was carved out heavens, and he is the throne of the Holy One, and he is a precious stone, and he is the sea of wisdom.