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The actual existence and makeup of this universe depends on the Transcendent Forces, both from the first and each moment since . As, whatever occurs here depends on the order of things in the Transcendent Forces, and whatever occurs in them occurs here, too . For the Transcendent Forces were first set up in certain ways and with specific boundaries and everything that came about afterwards followed their patterns.
It’s also true that the existence and makeup of the Transcendent Forces are what they are because of the Forces’ essential natures, while the existence and makeup of physical things depend on and are a consequence of the Transcendent Forces yet they are what they are because of their essential natures .
 See 3:2:1.
That’s to say that while “G-d created heaven and earth” (Genesis 1:1) to be sure, and while, as He Himself put it, “There is none besides Me (in control of the universe, for); I am the L-rd, and there is no other. It is I who forms light and creates darkness, who makes well-being and creates calamity, for I (alone) am G-d who does all these things” (Isaiah 45:6-7), still-in-all, the means He uses to do that were and are the Transcendent Forces which are in fact the nerve center and footing of all of existence
 That implies that the two realms are metaphors for each other for all intents and purposes: understand one and you essentially understand the other. It also implies that the Transcendent Forces and the physical realm depend on each other, and that each is fulfilled by the other like body and soul.
The best paradigm for the relationship between the two realms is the one between thoughts and actions. Just as our thoughts promulgate our actions and our actions fulfill our thoughts, the Transcendent Forces promulgate the physical realm and the physical realm fulfills the Transcendent Forces.
 That is, while physical things derive from the Transcendent forces, they’re nonetheless decidedly physical.
(c) 2015 Rabbi Yaakov Feldman
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Rabbi Yaakov Feldman has also translated and commented upon “The Path of the Just” and “The Duties of the Heart” (Jason Aronson Publishers).